负债结构模型在建筑企业财务管理中的应用  

The debt structure model applied in financial management of architectural enterprises

作　　者：王广亮[1] 李秀华[1] 邓凤英 

机构地区：[1]哈尔滨建筑大学管理学院,黑龙江哈尔滨150006

出　　处：《哈尔滨建筑大学学报》2000年第1期97-99,共3页Journal of Harbin University of Civil Engineering and Architecture

摘　　要：负债结构模型是控制建筑企业负债偏高的有效方法。该方法充分考虑了建筑企业的偿债风险 ,为解决目前建筑企业高负债的资本结构提供了重要依据 ,使负债比例与企业的经营能力有机地结合起来。既充分利用了财务杠杆 ,又回避了企业的财务风险 。The debt structure model is an effective method by which the debt of architectural enterprises can be controlled to be moderate The paper mostly introduces the process which the model is based or the method which the model is applied The debt risk of the architectural enterprises is considered fully It provides an important basis to solve higher debt of capital structure in architectural enterprises at present and combines debt scale with managerial ability organically Enterprises can take full advantage of financial lever and avoid financial risk Therefore the model has superlative use value in financial management of architectural enterprises

关 键 词：负债结构 财务管理 短期偿债能力 建筑企业 

分 类 号：F407.967.2[经济管理—产业经济]