函授本科《企业财务管理》毕业论文范文(一)
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函授本科《企业财务管理》毕业论文范文(一) 函授本科《企业财务管理》 毕业论文（一） 标题：中小企业负债经营研究 摘 要 负债经营是商品经济发展到一定阶段的必然产物，也是市场经济中企业发展的必由之路。企业要发展，仅靠内部积累和自有资金来满足企业发展的需要，不仅时间上不允许，而且数量上也难以满足需求，这会使企业丧失商机，制约企业的快速发展。负债经营是一把双刃剑，合理运用负债经营，能使企业获得财务杠杆效应，使企业由小做大，最大限度的使企业资产增值，使企业走向辉煌。然则运用不当则可能增加企业财务风险，使企业陷入债务危机。经过市场经济长期的发展，负债经营已被我国中小企业广泛运用并取得了一些实质性的成效，但在发展过程中还存在着许多亟待解决的问题，这些问题制约着企业利用负债经营创造更多利润。研究负债经营问题，对中小企业更好的发展和立于不败之地有着重要的现实意义。本论文试就这方面的问题进行研究。 关 键 词：负债经营 ，财务杠杆 ，财务风险 Research On Small And Medium-sized Business Liabilities Author :chenjuan Tutor : chu weilin Abstract Debt management is a commodity 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. After long-term development, the balance of China's small and medium-sized business has been widely used and has achieved some substantial results, but in the development process there are still many problems, these problems restrict the use of liabilities of business enterprises to create more profit. Study the issue of debt, better development of small and medium enterprises, in an invincible position has important practical significance. Test this thesis on this issue for research. Key words: Operating liabilities ， Financial leverage ， Financial Risk 目 录 摘 要....................................................................1 英文摘要..................................................................2 目 录....................................................................3 1绪论.....................................................................5 2负债经营概述.........................................................6 2.1负债经营的概念.....................................................6 2.2负债经营的特点.....................................................7 2.3负债经营的必要性...................................................7 3企业负债经营利弊分析..................................................8 3.1负债经营具有的优势.................................................8 3.1.1具有财务杠杆作用................................................8 3.1.2具有节税作用....................................................8 3.1.3可弥补营运和长期发展资金的不足..................................8 3.2负债经营的潜在风险..................................................9 3.2.1引起财务杠杆负效应..............................................9 3.2.2负债不适度会使财务风险增加......................................10 3.2.3负债过度会降低企业再筹资能力....................................10 4中小企业负债经营的现状和存在的问题......................................11 4.1缺乏适度负债经营观念...............................................11 4.2筹资渠道单一，缺乏合理性.............................................11 4.3资本结构不合理，偿付能力不足.........................................12 4.4风险意识淡薄，风险预警机制不健全.....................................12 5 完善中小企业负债经营的对策与建议.......................................13 5.1转变经营观念，走适度负债经营的扩张之路...............................13 5.2多方融资，合理确定负债规模和结构.....................................13 5.3合理配置资金，优化结构，提高利用效率..................................14 5.4树立风险意识，建立健全风险预警机制...................................15 结论....................................................................16 参考文献.................................................................17 致谢.....................................................................18 感谢您的阅读，祝您生活愉快。 本文来源：https://www.wddqw.com/doc/37ee72fe4a2fb4daa58da0116c175f0e7dd119c3.html