【正文】
n funds under the condition of relatively abundant indebtedness is also very necessary. Even if an enterprise internal capital accumulation, more by its own capital alone enterprise scale and he can use the amount of money is limited. Through responsible business, and control can be obtained more the amount of capital. As long as reasonable use these funds organization and coordination, expand the business scope of business and the way of thinking, improve the technology and equipment, reform process, the introduction of advanced technology, updating equipment, expand the scale of enterprise, broaden the scope of business, improve the quality of the enterprise, can strengthen enterprise economic strength and petition ability. II. The advantages of debt managementDebt management is a modity to a certain stage of economic development. The inevitable product of market economy is the only way for the development of enterprises. Enterprises to develop, relying on internal accumulation and its own funds to meet the needs of enterprise development, not only does not allow time and the number would still be difficult to meet the demand, it will lose business opportunities and constraints of the rapid development of enterprises. Rational use of debt, to enable businesses to obtain financial leverage effect. Improper use may increase the enterprise’s financial risk, so that enterprises involved in financial crises. Tax debt can play a role. Because under the current system, the financial liabilities included in the cost of interest, and before the deduction of ine tax, it can generate tax so that small business ine tax, thus increasing the equity capital gains. The higher interest charges on, the greater the tax section, so that businesses with liabilities using its own funds for all businesses pared to the cost increase, reduction in profits. The amount of ine tax be reduced, thereby reducing the amount of ine tax paid to reduce the tax burden on enterprises.