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对于企业发展而言,负债经营能够借助于财务杠杆效用充分提升资金利用率,促进企业在业务拓展方面获得更加充足的资金,这也是很多企业在发展中所采取的一种经营策略。但是也应当看到,企业负债经营也同样会带来突出的风险问题,特别是在财务风险方面,如果长期处于负债经营状态,其负债成本如果高于企业经营获利,那么就会陷入恶性循环。本文对企业负债经营风险问题进行了分析,并且提出了相应的控制对策。
For business development, debt management can leverage the leverage of financial leverage to fully improve the utilization rate of funds and promote enterprises to obtain more adequate funds for business expansion. This is also a kind of business strategy adopted by many enterprises in their development. However, it should also be noted that corporate debt management also poses outstanding risk problems. Especially in the aspect of financial risk, if the liability cost is higher than the profits of the enterprise if it is in the state of long-term debt management, it will plunge into a vicious circle . This article analyzes the problem of corporate debt management risk, and puts forward the corresponding control strategy.