摘要
负债经营是发展经济的有利杠杆 ,但也存在一定风险。因此 ,企业应遵循适度、效益、低成本等原则 ,利用财务杠杆率指标分析企业的负债规模 ,利用流动比率等财务指标及由多项指标组成的指标体系分析企业的偿债能力 ,使企业保持合理的资本结构 ,最大限度地发挥资金的使用效益 ,实现企业价值最大化 。
Operating with liabilities is an effective way to promote economic developement,but it is quite risky.Therefore,enterprises should follow such principles as moderation,high efficiency and low cost,make use of financial leverage ratio index to analyze the scale of the firm's liabilities,and they can also use other financial index such as current ratio and other index systems consisting of several indexes to analyze the firm's solvency.In this way,they can maintain a reasonable capital structure,make full use of its capital,maximize its value and defeat others in the market competition.
出处
《郑州轻工业学院学报(社会科学版)》
2001年第1期32-35,共4页
Journal of Zhengzhou University of Light Industry:Social Science Edition