2、债经营存在的问题和漏洞更加突显，使得如何利用好负债经营这把“双刃剑”的问题受到了当前越来越多中小企业的重视。 本文在负债经营理论基础上，针对我国目前中小企业负债经营存在的问题进行了具体分析，从企业内部和外部环境两个方面揭示这些问题产生的深层次原因及逐一分析，并侧重于财务管理的角度对中小企业负债经营问题提出了具有可行性的对策。 关键词：中小企业；负债经营；合理负债；风险防范；信用 The Discussion of the Problems of Operation with Leverage in Small and Medium Enterprises and
3、Its Strategy in China Abstract: Since the reform and opening up, China's rapid development of small and medium-sized enterprises, in the national economy and social development in the status and role of growing. However, compared with big enterprises, small and medium-sized enterpris
4、es in our country and even the world still belong to vulnerable groups. The debt management can make enterprise to acquire financial lever interest and meet the needs of enterprise capital structure is reasonable configuration, small and medium enterprises become the survival and deve
5、lopment of an effective mode of operation, but the enterprise operation in debt generally still exist many problems and risks, especially in 2008after the financial crisis broke out, China has thousands of small and medium-sized enterprises because of capital chain rupture and bankrup
6、tcy, corporate debt management problems and loopholes more prominent, so how to make good use of debt management this "double-edged sword" the problem is current more and more small and medium-sized enterprise attention. In this paper, on the basis of the theory of debt management, in
7、 view of our country present small and medium-sized enterprise debt management problems were analyzed, from the internal and external business environment in two aspects the questions arising from the deep-seated reasons and the analysis, and focused on the perspective of financial ma
