一、什么是负债经营? 随着改革开放的深入和社会主义市场经济的逐步形成,我国的企业尤其是国有企业,正步入负债经营。所谓负债经营,就是企业在经营过程中员了一定的债,边负债边经营、负债促经营。观当今中外的市场经济,不论企业大小,也有不论企业类型如何都存在员债经营的可题。 企业经营,就是其依靠自有资产组织采购、生产、销售、服务的营运;自有总资产的规模有多大,营运的相应经济规模就有多大,创造的相应效益总量就有多大。在这个基础上举债,就叫负债经营。如举债量为自有资产量的一倍,投入营运,并保持营运水平,则营运资 1. What is debt operation? With the deepening of reform and opening up and the gradual formation of a socialist market economy, Chinese enterprises, especially state-owned enterprises, are now entering debt management. The so-called indebted management means that a company has a certain amount of debts in the course of its business operations, and it manages business operations and liabilities while promoting business. Viewing the current market economy both at home and abroad, regardless of the size of the company, there are also questions about the existence of debt management regardless of the type of company. Enterprise management means that it depends on its own assets to organize the operations of procurement, production, sales, and service; how large is the scale of its own total assets, and how large the corresponding economic scale of operations is, and the corresponding total amount of benefits created is large. Borrowing on this basis is called debt management. If the debt is double the amount of self-owned assets, put into operation, and maintain the operating level, the working capital