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中小型企业是国民经济的重要组成部分,对经济发展和社会稳定起着举足轻重的促进作用。但由于中小企业规模小、产品技术构成较低、国家宏观经济变化对其影响大等因素的存在,导致其在应对激烈的市场竞争面临巨大的困难,最为困难的是发展资金不足,而负债发展是绝大多数中小型企业采取的手段。文章首先对中小型企业发展现状及存在的不足进行了分析,而后对中小型企业在发展中利用负债经营的有利和不利作用进行了探讨,最后提出了企业在利用负债时应注意的问题。
Small and medium-sized enterprises are an important part of the national economy and play an important role in promoting economic development and social stability. However, due to the small scale of small and medium-sized enterprises, low product technology composition, and the impact of the country’s macroeconomic changes on its existence, it is facing enormous difficulties in responding to fierce market competition. The most difficult is the lack of development funds and the development of liabilities. It is the means adopted by most of the small and medium-sized enterprises. The article first analyzes the development status and existing deficiencies of small and medium-sized enterprises, and then discusses the beneficial and unfavorable effects of the use of debt management in the development of small and medium-sized enterprises. Finally, it raises issues that companies should pay attention to when utilizing liabilities.