企业负债经营及其决策

企业负债经营在一定条件下可提高自有资金利润率．财务杠杆率和经营杠杆率能够反映企业的风险．为尽量减少企业出现风险的损失，可采用“静态法”和“动态法”进行定量计算，为负债决策提供依据．

Liability Management and Dicision Making of Enterprise

Lisbility management can raise the rate of return on self-owned total assets in a certaincondition. Financial leverage and operation leverage can reflect risks of the enterprise. To reduce asmuch as possible the losses resulting from business risks, "static methods" and"dynamic methods"can be adopted to make quantitative analysis and provide the bssic for liability management anddecision making.