摘要
讨论了企业负债经营的必要性，在此基础上提出了企业合理负债经营所需具备的内外部条件，并就我国企业进行负债经营运作应该注意的问题进行了初步探讨。
This paper briefly discusses the inevitability of enterprise operating on liability, forwards some internal and external conditions needed for the proper execution of this operation,and raises some problems to which more attention should be given in carrying out this operation.In the end, several general ideas are also given to solve such problems as establishment of a perfect bankruptcy system and financing market.
出处
《北方工业大学学报》
1995年第4期63-67,共5页
Journal of North China University of Technology
关键词
工业企业管理
财务管理
负债经营
资金成本
财务杠杆
business management
financial management
operating on liability
capital cost
financial leverage
