企业负债经营的问题与对策(正文)

目 录

摘 要 ............................................................................................................................................... 1 Abstract ............................................................................................................................................. 1 一、绪论 ........................................................................................................................................... 2

（一）意义 ............................................................................................................................... 2 （二）目的 ............................................................................................................................... 2 二、负债经营 ................................................................................................................................... 2

（一）概念 ............................................................................................................................... 2 （二）优势 ............................................................................................................................... 2 （三）劣势 ............................................................................................................................... 3 （四）适用企业 ..................................................................................... 错误！未定义书签。 三、中国南方航空股份有限公司负债经营实证分析.................................................................... 3

（一）南方航空公司的基本情况介绍 .................................................................................... 3 （二）南方航空公司近几年来的财务现状 ............................................................................ 4

1资产负债表摘要 ............................................................................................................ 4 2利润表摘要 .................................................................................................................... 4 3现金流量表摘要 ............................................................................................................ 4 （三）南方航空公司的财务分析 ............................................................................................ 5

1资产负债表分析 ............................................................................................................ 5 2利润表分析 .................................................................................................................... 7 3偿债能力指标 ................................................................................................................ 7 4运营能力指标 ................................................................................................................ 9 5盈利能力指标 .............................................................................................................. 10 6南方航空公司的分析小结........................................................................................... 10 （四）建议 ............................................................................................................................. 11

1编制资金收支计划 ...................................................................................................... 11 2早收晚付原则 .............................................................................................................. 11 3确定具体的指标上下限 .............................................................................................. 11 4树立风险意识，做好负债经营决策 ........................................................................... 11 5时刻注意环境 .............................................................................................................. 12

四、结论 ......................................................................................................................................... 12 参考文献 ......................................................................................................................................... 12 致谢 ................................................................................................................................................. 13

摘 要

资金是一个企业的灵魂，是企业生存和发展的关键，仅仅只有自有资金是满足不了企业需求的，而负债经营能快速的筹集到资金，同时拥有杠杆效应、通货膨胀时能得到利益等，所以负债经营已成为当今一种很受欢迎的经营方式。但负债经营也有自身的劣势，具有较高的财务风险，使企业陷入债务危机。

本文主要在负债经营相关理论、优缺点的基础上，以中国南方航空股份有限公司为实证，对一些指标进行研究，提出一系列负债经营的建议：编制资金收支计划、遵循早收晚付原则、确定具体的指标上下限、树立风险意识、时刻注意环境。 关键字：负债经营；负债比率；风险防范

Abstract

Money is the soul of an enterprise. Money is the key of enterprise survival and development. Enterprise has own money, it can't satisfy the enterprise needs. And debt management can quickly to raise money, the leverage effect，gain the benefit and so on. So debt management has become a very popular mode of operation. But debt management has its disadvantages. For example, the high financial risk, and make the enterprise into a debt crisis.

In this paper, on the basis of the theory of debt management, the advantages and disadvantages, with indicators of China Southern Airlines Company Limited, and put forward a series of debt management advice: preparing payment plan, following the principle of early closed late pay to upper and lower bounds, ensuring a specific index, setting up the risk awareness and paying attention to the environment.

Key Words: Debt management; Debt ratio; Risk prevention

一、绪论

（一）意义

负债经营如今是一种很流行的融资方法。企业通过银行借款、发行债券、租赁和商业信用等方式来筹集资金的经营方式。通过借款，只需支付一定的利息，就可以用别人的钱来完成自己公司 …… 此处隐藏：11331字，全部文档内容请下载后查看。喜欢就下载吧 ……