负债经营几乎是所有企业在资金运作及财务管理方面的重要手段之一。如何正确地进行债务管理,既能安排好到期债务偿付,又不会因偿债而导致企业资金紧张,给正常生产经营带来不便,便成了我们财务工作者需要研究的问题之一。 Debt management is one of the most important means of fund operation and financial management for almost all enterprises. How to correctly manage debts so that we can arrange debt repayments as they become due and not cause the enterprise funds to be strained due to debt repayment and cause inconvenience to normal production and operation has become one of the problems our financial workers need to study.