企业负债经营探析

The Exploration on Liability Management

企业在市场经济竞争中 ,资金的筹措是重要前提。除了主权资本的取得、内部积累的形成外 ,负债是不可缺少的。负债有利有弊 ,关键在于把握度。通过对负债利与弊的分析 ,指出企业必须树立正确的负债经营观念 ,合理确定负债经营的规模 ,以实现企业价值最大化。

It is a very important prerequisite to collect funds for an enterprise in market competition. Besides obtaining sovereign capital and forming inside accumulation,lialibity is also indispensable. Liability has its merits and demerits. The crux of the matter is how to take hold of its extent.In this article, the author analyzes the merits and demerits on liability, he also points out that if an enterprise purposes to realize its highest value, it should acquires a correct concept of liability management and decides on a reasonable scale of liability of management.