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毕业论文-我国企业负债经营的问题与对策-以上海航空公司为例，共13页，9516字。
[摘 要] 我国企业作为我国经济发展的中坚力量，其对于我国整体的经济发展具有十分重要的作用。因此，加快我国企业的发展已成为我国经济发展的必要条件。负债经营作为企业的一种有效的经营方式，对于提高其竞争力，扩大生产经营的规模，优化企业的资源配置具有显著的作用。企业合理地运用负债经营，不仅可以直接的为企业增加经济效益，而且还可以间接的提高企业财务管理的水平，对企业经营有着十分长远的意义。但是，在我国企业的发展过程中负债经营存在着很多问题和风险，严重阻碍了企业经济长远的健康发展。本文详细介绍了负债经营的概念、特点和意义，通过对我国企业负债经营存在的融资意识、融资渠道、风险意识和企业的社会信誉度这四个问题进行分析，并对其作出原因分析，最后给出负债经营存在问题的解决方法，对实现企业的长远发展具有十分重要的意义。
[关键词] 负债经营；融资；风险意识；社会信誉度

Problems and Countermeasures of Small and Medium Sized Enterprises’ Debt Management in China: a Case Study of Shanghai Airlines
[Abstract] As the backbone of China’s economic development, SME play an important role in the development of china. Therefore, efforts to speed up the development of SME has become an important means of economic development. As an effective way of operation, debt management plays an important role in improving the competitiveness of enterprises, expanding the scale of operation and optimizing the allocation of resources. Reasonable use of debt management can not only improve the level of enterprise financial management, but also increase the economic benefits for enterprises. It has a very long term significance for enterprise management. However, in the process of the development of small and medium-sized enterprises in China, there are many problems and risks in debt management, which seriously hinders the healthy development of the enterprise economy. This paper describes the concept of the debt management, characteristics and significance, through the analysis of the existing debt management of China’s small and medium-sized enterprise financing consciousness, financing channels, risk awareness and corporate social credibility of the four problems, and make an analysis on the causes and countermeasures are given at the end of operation with debt problems. To realize the long-term development of enterprises is of great significance.
[Key words] Debt Management；Financing；Risk Awareness；Social Credibility

目 录
引言 1
一、我国企业负债经营的概述 1
（一）负债经营的概念 1
（二）负债经营的特点 1
（三）负债经营的意义 1
二、我国企业负债经营存在的主要问题 2
（一）现代融资意识淡薄 2
（二）融资渠道过于狭窄 2
（三）风险意识淡薄，风险管理机制不健全 2
（四）社会信誉度较低 3
三、我国企业负债经营存在的主要问题的原因分析 3
（一）缺乏财务管理知识，不能正确认识负债风险 3
（二）金融机构信贷条件过于苛刻 3
（三）欠缺规避风险的意识 4
（四）对信用等级不够重视 4
四、案例分析-以上海航空公司为例 4
（一）基本简介 4
（二）上海航空公司存在的问题与原因分析 5
五、合理规避负债经营风险的建议 5
（一）转变经营观念，走适度负债经营之路 5
（二）多方融资，合理确定负债规模和结构 6
（三）树立风险意识，建立健全风险预警机制 6
（四）加强企业自身建设，防范信誉危机 6
结束语 7
致谢 8
参考文献 9