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《試論適度負(fù)債及負(fù)債經(jīng)營風(fēng)險(xiǎn)的防范對(duì)策 畢業(yè)論文》由會(huì)員上傳分享,免費(fèi)在線閱讀,更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、本科生畢業(yè)論文題目:試論適度負(fù)債及負(fù)債經(jīng)營風(fēng)險(xiǎn)的防范對(duì)策年級(jí):09級(jí)專業(yè):會(huì)計(jì)學(xué)學(xué)號(hào):1050409024047姓名:指導(dǎo)教師:2013年03月20日試論適度負(fù)債及負(fù)債經(jīng)營風(fēng)險(xiǎn)的防范對(duì)策摘要:隨著我國市場經(jīng)濟(jì)的發(fā)展,負(fù)債經(jīng)營已成為廣大企業(yè)普遍接受的一種融資方式。負(fù)債經(jīng)營是指企業(yè)通過利用銀行貸款、發(fā)放各種債券、融資租賃和商業(yè)信用等各種方式來籌集資金彌補(bǔ)自由資金的不足,以獲取最大收益的一種經(jīng)營活動(dòng)方式。它不僅能及時(shí)快遞地滿足企業(yè)對(duì)生產(chǎn)經(jīng)營所需資金的要求,同時(shí)還能提高企業(yè)的市場竟增力,擴(kuò)大生產(chǎn)規(guī)模,在保持現(xiàn)有股東控制權(quán)的前提下實(shí)
2、現(xiàn)股東財(cái)富快速增長,為企業(yè)帶來生機(jī)和效益;但它同時(shí)又具有不利的一面,不合理的負(fù)債經(jīng)營會(huì)給企業(yè)帶來巨大的風(fēng)險(xiǎn),甚至危及企業(yè)的生存。因此,如何正確認(rèn)識(shí)負(fù)債經(jīng)營及其所帶來的財(cái)務(wù)風(fēng)險(xiǎn),充分發(fā)揮它的積極作用,盡可能避免或控制風(fēng)險(xiǎn),對(duì)企業(yè)具有十分重要的意義。關(guān)鍵詞:負(fù)債經(jīng)營;財(cái)務(wù)風(fēng)險(xiǎn);影響;對(duì)策DebtManagementandRiskControlAnalysisAbstracts:WiththedevelopmentofChina’smarketeconomy,debtmanagementhasbecomegeneralcorpo
3、ralfinancing.Debtmanagementisanenterprisethroughusingbankloans,issuingbonds,leasingandtradecreditfinancinginvariouswaytoraisefundstomakeupforlackofitsownfundstoobtainthemaximumbenefitofabusiness-to-productionandoperatingcapitalrequirements,whileimprovingthemarketc
4、ompetitiveness,expandproductionscale,whilemaintainingtheexistingshareholdersunderthepremiseofcontroltoachieverapidgrowthinshareholderwealthfortheenterprisebringvitalityandeffectiveness;butitalsohasnegativeside,theunreasonabledebtmanagementwillbringhugebusinessrisk
5、,andeventhreatenthesurvivalofenterprises.Therefore,howtocorrectlyunderstandtheliabilitiesarisingfromoperatingandfinancialriskandgivefullplayitspositiverole,asmuchaspossibletoavoidorcontrolrisk,theenterpriseisofgreatsignificance.Keywords:Operatingliabilities;financ
6、ialrisk;Effect;Measure目錄1.負(fù)債經(jīng)營的基本概念----------------------------------------------------------31.1負(fù)債經(jīng)營的特點(diǎn)--------------------------------------------------------------31.2負(fù)債經(jīng)營的必要性-----------------------------------------------------------31.3負(fù)債經(jīng)營的前提條件--------------
7、-----------------------------------------32.負(fù)債經(jīng)營對(duì)企業(yè)的影響-------------------------------------------------------32.1負(fù)債經(jīng)營的積極作用--------------------------------------------------------42.1.1負(fù)債經(jīng)營有利于企業(yè)迅速籌集資金,及時(shí)彌補(bǔ)自身發(fā)展資金的不足---------------------------------------------------
8、------------------------------42.1.2負(fù)債經(jīng)營有利于降低企業(yè)的綜合資金成本--------------------------42.1.3負(fù)債經(jīng)營可以使企業(yè)獲得節(jié)稅利益-----------------------------------42.1.4負(fù)債經(jīng)營有利于股東保