企业适度负债与有效负债问题研究

Research on the Problems of Temperate Debt and Effective Debt in Enterprises Running

负债经营是现代企业经营的共同特征 ,但负债经营的效果却各不相同 ,本文从企业适度负债与有效负债两个方面 ,通过负债对企业资本优化过程的不同作用与影响 ,说明了要提高企业负债经营效果 ,不但要考虑负债的规模 。

Running in debt is a common feature of latter-day enterprises running, but effect of running in debt is greatly different in different enterprises. The paper has, through analysis to different role and result of debt in enterprise running and on two aspects of temperate debt and effective debt, proved that we must consider not only the size of debt but also its result more importantly in order to increase effect of enterprise running in debt.