企业负债经营初探

Primary Study on Liability Operation of Enterprises

本文在阐述负债经营为企业带来诸多经济利益的同时，也阐述了它给企业带来的财务风险。控制财务风险的关键在于把握负债经营的适度性。为此，着重论述企业如何通过财务管理手段，并运用一系列财务指标的计算、预测和分析，确定负债经营的最佳度。

This peper expounded that liablity operation may bring financial risks to enterprise, while providing them with econmic profits. Control of financial risks depends mainly on how to maintain an appropriate measure of liablity operation .The paper suggested the procedures for enterprises to run with liablities, based on computing, predicting and analysising of a series of feasibility and appropriateness for liablity operation, by means of improving financial management, in order that enterprises obtain ecnomic profits with liablity opration ,meawhile limit financial risks to as less an extent as possible.