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在市场经济条件下,为保证企业的正常运转,企业可以通过融资来进行资金的筹措,一般情况下,企业融资有权益融资和负债融资两种方式,在企业的最佳资本结构下,负债融资能够给企业带来巨大的效益,当然同时也存在着风险。在经济高速发展竞争激烈的今天,负债融资是企业为保证生产经营活动正常运转的必然选择,企业的价值受负债水平影响,所以企业在开展理财工作时,要加强对负债融资的重视。因此本文将对企业负债融资的财务效应的有关问题进行阐述,进而对企业如何利用好负债融资提出建议。
Under the conditions of a market economy, in order to ensure the normal operation of an enterprise, an enterprise can raise funds through financing. In general, enterprise financing has equity financing and debt financing in two ways. Under the optimal capital structure of an enterprise, debt financing Can bring enormous benefits to the enterprise, of course, there are also risks. In today’s highly competitive economy, debt financing is an inevitable choice for enterprises to ensure the normal operation of production and operation. The value of enterprises is affected by the level of liabilities. Therefore, enterprises should pay more attention to debt financing when they carry out financial management. Therefore, this article will elaborate on the financial effects of corporate debt financing issues, and then how to make good use of debt financing companies make recommendations.