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负债是指过去的交易或事项形成的现时义务,履行该义务预期会导致经济利益流出企业。负债是企业筹措资金的重要渠道,是企业资产的一项重要资金来源负债按筹资对象主要分为银行借款、应付账款、应付债券等;按偿付期的长短可分为流动负债与长期负债,流动负债包括短期借款、应付账款、应付票据、预提费用等,长期负债有长期借款、应付债券、长期应付款等。通过合理的负债,企业可以为生产经营以及发展筹集到相应的资金,可以使企业获得负债经营所产生的财务杠杆效应,使企业的生产经营持续、稳定地进行,但如果企业对负债的规模、债务结构等控制管理不当,也会为企业带来一定的财务风险。
A liability is a present obligation that arises from past transactions or events and the fulfillment of that obligation is expected to result in the economic benefits flowing out of the business. Debt is an important channel for enterprises to raise funds and is an important source of funds for corporate assets. The liabilities are mainly classified as bank loans, accounts payable, bonds payable, etc. According to the length of the payment period, the liabilities can be divided into current liabilities and long-term liabilities, Current liabilities include short-term borrowings, accounts payable, notes payable, accrued expenses, long-term borrowings with long-term borrowings, bonds payable, long-term payables and so on. Through reasonable liabilities, enterprises can raise corresponding funds for their production, operation and development so as to enable them to obtain the financial leverage effect arising from the operation of liabilities so that the production and operation of the enterprise will be sustained and stable. However, if the enterprises are not satisfied with the scale of liabilities, Improper control of debt structure and other management will also bring certain financial risks to the enterprise.