企业作为社会主义市场经济活动的主体，要转换经营机制、发展生产、扩大生产规模，势必要进行大量的资金借贷。因此，企业的负债急剧增加，已成为企业界普遍关注的问题，本文就负债经营的有关问题谈一些看法。一、负债经营的基本概念所谓负债是指企业所承担的，能够以货币... As the main body of the socialist market economy activities, enterprises must change their management mechanism, develop their production and expand their production scale. Therefore, it is bound to carry out a large amount of financial lending. Therefore, the sharp increase in the liabilities of enterprises has become a common concern in the business community. This article discusses some issues related to liability management. First, the basic concept of debt management The so-called debt refers to the business commitment, to the currency ...