债务资金结构浅议

Debt Fund Structure

企业的资金包括权益资金和债务资金两个来源,债务资金从时间上可分为流动负债和长期负债,流动负债成本低但风险大,长期负债则成本高而风险小,因而企业在负债经营过程中,对流动负债和长期负债应选择合理的比率结构,加速资金周转,提高资金利用率。

Funds of an enterprise come from equity funds and debt funds. Debts fund can be divided into current liabilities with low cost but great risk and long term liabilities with high cost but small risk according to the time period. Therefore, the enterprise should choose a reasonable ratio of current liabilities and long term liabilities so as to speed up the capital turnover and make better use of the capital during the management with liabilities.