偿债基金──企业债务管理的有效手段

Sinking Fund——An Effective Method of Debt management for Enterprises

本文从分析我国企业债务管理状况入手，有针对性地提出把建立企业偿债基金作为管理企业债务、防范债务风险的有效手段，并对偿债基金的性质定位、提取办法、管理和使用提出了自己的见解。

Begining loith the current situation of debt management in enterprises of China,the paper proposes to estabilsh Sinking Fund as an effective method for enterprises to manage debt and guard against debt－ related risks,also,the paper suggests on the management and use of the Sinking Fund.