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1、企业负债经营的问题与对策外文资料翻译TheadvantagesanddisadvantagesofdebtmanagementI.INTRODUCTIONLiabilitiescanraisethemoney.Enterprisesinthecaseofinsufficientfunds,debtmanagementmayusemorepowertoexpandenterprisescaleandeconomicstrength,shorttimetoimprovetheoperationefficiencyofenterpr
2、isesandcompetitiveness.Anyaenterprisenotonlyinthecaseofinsufficientfundsneedindebtedness,infundsundertheconditionofrelativelyabundantindebtednessisalsoverynecessary.Evenifanenterpriseinternalcapitalaccumulation,morebyitsowncapitalaloneenterprisescaleandhecanusetheam
3、ountofmoneyislimited.Throughresponsiblebusiness,andcontrolcanbeobtainedmoretheamountofcapital.Aslongasreasonableusethesefundsorganizationandcoordination,expandthebusinessscopeofbusinessandthewayofthinking,improvethetechnologyandequipment,reformprocess,theintroductio
4、nofadvancedtechnology,updatingequipment,expandthescaleofenterprise,broadenthescopeofbusiness,improvethequalityoftheenterprise,canstrengthenenterpriseeconomicstrengthandcompetitionability.II.TheadvantagesofdebtmanagementDebtmanagementisacommoditytoacertainstageofecon
5、omicdevelopment.Theinevitableproductofmarketeconomyistheonlywayforthedevelopmentofenterprises.Enterprisestodevelop,relyingoninternalaccumulationanditsownfundstomeettheneedsofenterprisedevelopment,notonlydoesnotallowtimeandthenumberwouldstillbedifficulttomeetthedeman
6、d,itwilllosebusinessopportunitiesandconstraintsoftherapiddevelopmentofenterprises.Rationaluseofdebt,toenablebusinessestoobtainfinancialleverageeffect.Improperusemayincreasetheenterprise’sfinancialrisk,sothatenterprisesinvolvedinfinancialcrises...Taxdebtcanplayarole.
7、Becauseunderthecurrentsystem,thefinancialliabilitiesincludedinthecostofinterest,andbeforethedeductionofincometax,itcangeneratetaxsothatsmallbusinessincometax,thusincreasingtheequitycapitalgains.Thehigherinterestchargeson,thegreaterthetaxsection,sothatbusinesseswithl
8、iabilitiesusingitsownfundsforallbusinessescomparedtothecostincrease,reductioninprofits.Theamountofincometaxbereduced,therebyreducingtheamo
