摘要
企业作为一个经济实体,在其运作过程中负债经营是谋求生存发展的一种理财手段,一种难以回避的经营方式,已经被中外企业所广泛采用。企业应树立正确的负债经营观,把握好时机,确定合理的负债结构和规模,充分运用财务杠杆效应,选择融资渠道,规避风险,降低成本,变不利为有利,不断促进企业高速与可持续发展。
As an economic entity, the enterprises is a kind of manage money means and a unavoidable working way for seeking survival development in its running process of indebted operation. It had been adopted by the extensive field of foreign company. Enterprise should set up correct indebted operation opinion, holds opportunity to determine reasonable liability structure and scale , fully utilizes financial leverage effect, selects financing channels, avoids risk, reduces cost, change disadvantage into its vantage, promote enterprise's sustainable development at high speed and constantly.
出处
《商业经济》
2006年第5期45-47,共3页
Business & Economy
关键词
负债经营
结构
企业成本
indebted operation
Structure
enterprise cost