在市场经济条件下,企业的生产和经营活动都存在风险,负债经营更有风险。风险总是与收益联系在一起的,负债经营所追求的正是要创造较好的收益。经营者要在负债风险与收益相互协调中进行利弊权衡,尽可能的减少负债风险,取得较高的收益。如果企业的经营者只看到收益而无视负债风险,如果风险大到企业无法承受,这就招致企业破产的重要原因之一;反之,如果企业经营者只看到风险,对风险采取回避态度,不敢负债经营,则是在一定程 Under the conditions of market economy, there are risks in the production and business activities of enterprises, and liability operations are more risky. Risk is always associated with income, and debt management pursues precisely to create better returns. Operators should balance the advantages and disadvantages in the coordination of liability risks and benefits, reduce liability risks as much as possible, and achieve higher returns. If the company’s managers only see revenue and ignore the liability risk, if the risk is too high for the enterprise to bear, it will incur one of the important reasons for the bankruptcy of the company. If the business operator only sees the risk, it will avoid the risk. Do not dare to operate in debt, it is in a certain range