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负债经营是企业采取借入或赊购等形式进行生产经营活动的行为。负债经营在我国农业企业普遍存在。本文拟对负债经营,提高经济效益等有关问题做些探索。负债经营使企业面临着财务风险。借债规模适度,资金结构科学合理,在负债经营中是至关重要的。为此,企业在借入资金时要注意借款利率必须小于期望投资收益率。要有效地消化资金借入所带来的利息支出;同时要使借入资金与自有资金构成科学的比率,以实现高
Liabilities management is the act of the enterprise to take the form of borrowing or buying, etc. to carry out production and business activities. Liabilities management is widespread in China’s agricultural enterprises. This article intends to explore some issues related to debt management and improving economic efficiency. Liabilities operations expose companies to financial risks. The scale of borrowing is moderate, and the capital structure is scientific and reasonable. It is crucial in debt management. For this reason, companies must pay attention to the borrowing rate must be less than the expected investment yield when borrowing money. It is necessary to effectively absorb the interest expenditures brought by the borrowing of funds; at the same time, it is necessary to make the borrowed funds and their own funds constitute a scientific ratio in order to achieve high