试论负债经营

ON THE MANAGEMENT OF LIABILITIES

从负债经营的正面效应、负面效应两方面，对负债经营进行了利弊分析，并从负债经营的最佳额度和结构安排，提出负债经营过程中的操作原则。

In this essay, the authors have analyseed the advantages and disadvantages of the management of liabilities in terms of the postive and negative effects of management of liabilities. And based on the optimum quota and structure plan of the management of liabilities, the authors have put forward the operating principle in the process of the management of liabilities.