浅述企业负债经营

On the Debt Management for Businesses

本文简要分析了企业负债经营的利弊,阐述了通过适度负债,企业可确定最优资金结构,有效降低资金成本,充分发挥财务杠杆的作用,进而达到提高经济效益的目的。

The paper analyzes advantages and disadvantages of debt management for business and discusses that the goal of promoting economic effectiveness of businesses would be achieved by fixing optimum fund structure, lowering cost and suitable debt.