企业负债经营的策略分析  

Analysis of strategy of enterprise operation on liabilities

作　　者：吉中刚[1] 

机构地区：[1]邯郸市职工大学,河北邯郸056001

出　　处：《河北建筑科技学院学报（社会科学版）》2003年第3期106-106,109,共2页Journal of Hebei Institute of Architectural Science & Technology(Social Science Edition)

摘　　要：我国传统观点认为,企业资金利润率只有大于银行利息率,负债经营才能实现盈利。实际上,企业举债的动机是多方面的,或为眼前利益,或为长远利益,但只要符合企业长期发展战略的需要,举债即可行。The traditional view is only when the benificial rate of capital in enterprise is higher than the bank interest rate can the operation on liabilities achieve benifits.In fact,operation on liabilities has various motives either for short-term interest or long-term interest,but as long as it conforms with the need to develop enterprise's stratedy,operation on liabilities is feasible.

关 键 词：企业 负债经营 类型 策略分析 

分 类 号：F272[经济管理—企业管理]