负债经营是指企业利用外部的资金来谋求企业自身的经济利益 ,并对债务资金本息的偿付承担责任的一种经营方式。企业债务资金的筹措方式很多 ,如银行贷款、发行债券、现代租赁、商业信用等。负债经营的好处是 :一是负债可弥补企业内部资金不足 ,使企业能够灵活及时地捕捉市场机 Debt management refers to the use of external funds to seek the business enterprise's own economic interests, and debt service to pay the principal and interest to assume responsibility for a mode of operation. There are many ways to raise corporate debt funds, such as bank loans, bond issuance, modern leasing, and commercial credit. The benefits of debt management are: First, the debt can make up for lack of internal funds, enabling enterprises to capture the market in a flexible and timely manner