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在商品经济社会里,企业经营一般都与负债相联系。“负债”作为一种筹资手段,不仅能迅速地聚集资金,扩大企业经营规模,而且还能极大地提高自有资本利润率,可谓“一本万利”。中外合营企业作为我国有计划商品经济的特殊的、活跃的“细胞”,其生产经营活动自然与“负债”分不开。本文拟就中外合营企业“负债经营”的有关问题进行探讨,供大家参考。
In the commodity economy society, business operations are generally linked to liabilities. As a means of financing, “liabilities” can not only quickly gather funds, expand the scale of business operations, but also greatly increase the profitability of self-owned capital, which can be described as “one profit”. As a special and active “cell” for China’s planned commodity economy, Chinese and foreign joint ventures are naturally inseparable from their “liability”. This article intends to discuss issues related to “debt management” of Chinese and foreign joint ventures for your reference.