摘要
负债经营是现代企业的重要财务特征 ,负债的偿还期限不同 ,其资金成本和风险也必然不同 ,如何在兼顾风险与资金成本的基础上合理安排企业的负债结构是企业理财必须考虑的问题。本文以纺织行业上市公司为研究对象 ,通过选取适当的财务指标 ,对企业业绩水平与流动负债比率进行实证分析 。
Running in debt is one of the important finance characters of modern enterprises.The capital cost and the financial risk of liability is determined by it ,s reimburst term,how to choose the the reasonable debt structure and give attention to the capital cost and the financial risk is one of the questions the corporation must consider in it ,s financial activitie.By choosing the proper financial index,the paper execute positive research on the outstanding achievement and the rate of the current liability of the weave industry listed corporation,and draw the conclusion that the high rate of the current liability will do harm to the enterprise ,s outstanding achievement.
出处
《内蒙古煤炭经济》
2004年第6期27-28,共2页
Inner Mongolia Coal Economy
