在市场经济条件下，负债经营作为企业筹集资金的一种重要途径，已被现代企业的经营者当作重要的经营策略。它给企业带来一定经济效益的同时，亦存在很大的风险。1998年8月15日，曾经试图在中国建立“最大的零售业连锁帝国”的郑州亚细亚因债主堵门讨债，被迫停业。“亚细亚”衰 Under market economy, liability management, as an important way for enterprises to raise funds, has been regarded as an important business strategy by the managers of modern enterprises. It brings certain economic benefits to enterprises, but also presents a great risk. On August 15, 1998, Zhengzhou Asia, which had tried to establish “the largest retail chain empire” in China, was forced to suspend business because its creditors blocked their debts. “Asia” decline