企业负债经营与偿债能力探讨

摘要
本文主要从企业负债经营的财务角度出发，重点阐述企业负债经营的意义与必要性，企业在负债经营中运用财务杠杆带来的风险，以及短期和长期偿债能力的分析。说明企业应选择科学的负债经营模式, 最大限度地发挥资金的使用效益，实现企业价值最大化, 并保证有足够的偿债能力, 才能使企业在市场竞争中立于不败之地。

关键字：负债经营；财务杠杆；偿债能力
The Discussion of Enterprise Debt Management and Debt Paying Ability
ABSTRACT
This article is mainly from the financial angle of enterprise operation in debt. Focuses on corporate debt management necessity and meaning, there is the risk of enterprise operation in debt and financial leverage in the application, and short term debt paying ability and long-term solvency analysis. Enterprise should choose a scientific and debt management mode. The use of founds to maximize the benefits, to maximize the value of enterprises, and maintain a enough debt paying ability, to make an invincible position in the market competition.

Key words: Debt management; Financial leverage; solvency

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