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企业负债过大症的原因及其对策

Excessiveness of Liabilities: Its Causes and Solutions
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摘要 企业负债是企业经营管理中的常见问题之一,但如果企业负债过大并形成了顽症,则会对企业的发展产生极大的危害。因此,分析企业负债过大症产生的原因,研究解决企业负债过大这一顽症的相关对策,对促使企业在调整经营策略、强化利润机制、加快资金周转,以及认真做好投资项目的计划控制和资金的科学管理,降低或减少损失具有积极的作用。 Excessiveness of liabilities is one of the most commonplace problems in the running and management of enterprises. If the amount of liabilities is so large that it became a serious problem, great damage will be caused to the development of an enterprise at large. Therefore, analysis to the causes and provision of solutions to it are good to business entities in readjusting their business-running strategy, further enhancing their benefit mechanism, speeding up their capital circulation, planning and controlling their investment, making scientific management of their capital, and lowering and minimizing their financial losses.
作者 张春流
出处 《淮海工学院学报(人文社会科学版)》 2003年第1期46-47,共2页 Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词 企业 负债 对策 研究 enterprises liabilities solutions study
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参考文献3

  • 1[1]潘秀丽.对内部控制若干问题的研究[M].北京:新华出版社,2001. 被引量:1
  • 2[5]罗建玉.会计控制论[M].北京:中国财政经济出版社,2002. 被引量:3
  • 3财政部.企业会计制度[M].北京:经济科学出版社,2001.35-43. 被引量:56

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