我國中小企業(yè)負(fù)債經(jīng)營利弊分析畢業(yè)設(shè)計論文(已修改)
2025-07-29 03:01 本頁面
【正文】 畢 業(yè) 設(shè) 計 （ 論 文 ） 我國 中小企業(yè)負(fù)債經(jīng)營利弊分析 系 別 人文與管理學(xué)院 專業(yè)名 稱 學(xué)生姓 名 學(xué) 號 指導(dǎo)教師姓名、職稱 完成日期 20xx 年 05 月 15 日 我國 中小企業(yè)負(fù)債經(jīng)營利弊分析 摘 要 隨著改革開放 的推進 伴隨而來的是我國經(jīng)濟發(fā)展方式的轉(zhuǎn)變和產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整，中小企業(yè)在國民經(jīng)濟和社會發(fā)展中有很重要的地位和作用。然而，和大企業(yè) 相比，我國中小企業(yè)還是屬于弱勢，導(dǎo)致我國中小企業(yè)多采用負(fù)債經(jīng)營方式。企業(yè)負(fù)債經(jīng)營是一把鋒利的雙刃劍，既有其自身的弊端，又可帶來巨大財務(wù)利益。本文在負(fù)債經(jīng)營的理論基礎(chǔ)上，針對我國目前中小企業(yè)負(fù)債經(jīng)營的利與弊進行了具體分析，從而能夠好好利用負(fù)債經(jīng)營這把“雙刃劍”。 關(guān)鍵詞 ： 負(fù)債經(jīng)營 ； 財務(wù)利益 ； 財務(wù)風(fēng)險 ； 防范措施 論文類型： 應(yīng)用研究 Abstract with the reform of the time between open, is acpanied by China39。s transformation of economic development mode and the adjustment of industrial structure, small and mediumsized enterprises have very important position and role in the national economy and social development. However, pared with large enterprises, small and mediumsized enterprises of our country still belongs to the weak, cause our country small and mediumsized enterprise to use more debt management mode. The business enterprise debt is a doubleedged sword, not only has its own shortings, but also can bring huge financial interests. This paper on the basis of theory of liability management, in view of our country at present small and mediumsized enterprise operating liabilities of the advantages and disadvantages of a specific analysis, which can make good use of debt management which is a doubleedged sword. Key words: liability management, financial benefit, financial risk, prevention measures I 目 錄 1 引言 .....................................................1 2 負(fù)債經(jīng)營的內(nèi)涵和特點 .....................................1 負(fù)債經(jīng)營的內(nèi)涵 ................................................1 負(fù)債經(jīng)營的特點 ................................................2 ..................................................2 ................................................2 ..................................................2 ................................................3 3 負(fù)債經(jīng)營的優(yōu)勢 ...........................................4 負(fù)債經(jīng)營可以起到節(jié)稅的作用 ....................................4 負(fù)債經(jīng)營可以彌補企業(yè)在運行和長期發(fā)展中資金的不足 ..............4 負(fù)債經(jīng)營給企業(yè)帶來財務(wù)杠桿效應(yīng) ................................4 負(fù)債經(jīng)營能降低企業(yè)加權(quán)平均資金成本 ............................5 負(fù)債經(jīng)營有利于企業(yè)控制權(quán)的保持 ................................5 負(fù)債經(jīng)營可以從通貨膨脹中得到利益 ..............................5 4 負(fù)債經(jīng)營的風(fēng)險 ..........................................6 負(fù)債過多會造成企業(yè)再融資困難 ..................................6 過度負(fù)債經(jīng)營引起財務(wù)杠桿負(fù)效應(yīng) ................................6 過度負(fù)債有可能會引起股東和債權(quán)人之前的代理沖突 ...............7 負(fù)債經(jīng)營要承擔(dān)及時償債的財務(wù)風(fēng)險和經(jīng)營中的市場風(fēng)險 ............7 負(fù)債經(jīng)營會受到利率波動的影響 ................................ 7 負(fù)債經(jīng)營增加企業(yè)經(jīng)營成本 .....................................7 5 對我國中小企業(yè)負(fù)債經(jīng)營的建議 ............................9 企業(yè)合理負(fù)債能力的確定 ........................................9 確定負(fù)債程度 ................................................9 確定企業(yè)合理的負(fù)債規(guī)模 .......................................10 確定企業(yè)適度的負(fù)債結(jié)構(gòu) ..............
研究報告相關(guān)推薦
鄂ICP備17016276號-1