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负债经营是现代企业经营的一项重要手段。面对激烈的市场竞争,仅仅靠企业自有资金和积累难以适应企业的快速扩张,面对市场经济中瞬息万变的业务机会,企业需要借助一定的外部资金,满足企业自身快速扩张的需要。借助一定的财务杠杆,负债经营,使企业得以实现迅速的发展和在市场竞争中占得先机。同时也需要严格控制负债规模及债务结构,控制和规避财务风险,实现企业利润的最大化。
Debt management is an important means of operation of modern enterprises. In the face of fierce market competition, it is difficult to adapt to the rapid expansion of enterprises due to its own capital and accumulation alone. Faced with the ever-changing business opportunities in the market economy, enterprises need certain external funds to meet their own rapid expansion needs. With a certain degree of financial leverage, debt management enables enterprises to achieve rapid development and take the lead in market competition. Also need to strictly control the scale of debt and debt structure, control and avoid financial risks and maximize corporate profits.