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负债结构模型是控制建筑企业负债偏高的有效方法。该方法充分考虑了建筑企业的偿债风险 ,为解决目前建筑企业高负债的资本结构提供了重要依据 ,使负债比例与企业的经营能力有机地结合起来。既充分利用了财务杠杆 ,又回避了企业的财务风险 ,在建筑企业财务管理中具有极高的应用价值
The debt structure model is an effective method to control the high debt of construction companies. This method fully considers the debt repayment risk of construction companies, provides an important basis for solving the current high capital structure of the construction companies, and makes the debt ratio organically combined with the operating capabilities of the company. It not only makes full use of financial leverage, but also avoids the company’s financial risks. It has a very high application value in the financial management of construction companies.