浅述企业负债经营  

On the Debt Management for Businesses

作　　者：李建卿[1] 

机构地区：[1]山西金融职业学院,山西太原030008

出　　处：《山西财政税务专科学校学报》2005年第2期25-27,共3页Journal of Shanxi Finance & Taxation College

摘　　要：本文简要分析了企业负债经营的利弊,阐述了通过适度负债,企业可确定最优资金结构,有效降低资金成本,充分发挥财务杠杆的作用,进而达到提高经济效益的目的。The paper analyzes advantages and disadvantages of debt management for business and discusses that the goal of promoting economic effectiveness of businesses would be achieved by fixing optimum fund structure, lowering cost and suitable debt.

关 键 词：最优资金结构 资金成本 财务杠杆 

分 类 号：F279.23[经济管理—企业管理]