企业适度负债问题探讨

On Moderate Liabilities of An Enterprise

企业负债是随经济体制改革的进行而产生的，是现代企业的基本特征之一。负债经营有利有弊，一方面负债可以迅速筹集资金，弥补企业资金不足，给企业带来经济效益；另一方面负债也会带来风险，负债率越高，风险越大。当企业经营不善，投入资金不能收回，无力偿还到期债务时，企业就会倒闭，因此必须降低高负债率。

Enterprise liabilities accompany the economy system reform and it is one of the basic features in modern enterprises. .Management with liabilities has advantages and disadvantages. On the one hand, it helps raise founds to compensate for the capital shortage of an enterprise and bring about economic benefits; On the other hand, it brings about risks. The higher the rate of liabilities, the bigger the risk.. And when in bad management, the investment cannot be recouped. In this case, the enterprise is in capable of paying back the money, and hence goes bankrupt. So an enterprise should manage to reduce the rate of liabilities.