摘要
负债经营是现代企业发展的重要方式,但同时企业负债经营又是一把"双刃剑"。一方面,负债经营可以弥补资金短缺,有效降低企业平均资金成本,另一方面,过渡负债会给企业带来风险,引起股东和债权人之间的冲突。因此,合理有效地负债是企业负债经营的核心问题。企业必须合理运用资金,才能使企业永远在经济效益的轨道上运行。
liability operation is an important way of modern enterprise development,meanwhile,it is a double-edged sword,liability operation can decrease overage capital cost effectively,and bring financial leverage for enterprise-.on the other hand,transitional liability can bring the enterprise risk,the dully liability can bring the conflict between shareholders and creditors.In conclusion,rational and effective liability is the core of enterprise liability,reasonable application on capital can create more economic profit and realize rapid development.
出处
《科技和产业》
2011年第4期56-59,90,共5页
Science Technology and Industry
关键词
负债经营
风险
经济利益
liability operation
risk
economic interests