摘要
运用统计及盈亏平衡的方法进行了企业举债经营过程中超负债经营状况的研究;运用资产结构分析及效益分析法进行了企业资不抵债界限的探讨,为举债经营决策的科学化提供了一些定量研究方法的思路。
It analyzes the operating state of enterprise in exessive indebtedness by the methods of statistical and break even analysis; and it analyzes the boundary of pressed for funds by the methods of assets structure and business effective analysis.Submit the train of thought for scientific research in enterprise operating with debts.
出处
《重庆大学学报(自然科学版)》
EI
CAS
CSCD
1999年第2期108-112,共5页
Journal of Chongqing University
关键词
超负债经营
盈亏平衡
资不抵债
负债界限
企业
operating with exessive indebtedness
break even analysis
boundary of pressed for funds assets structure
business effectiveness