浅析永泰能源股份有限公司的负债经营.doc

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  • 更新时间:2016-04-28
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摘要:现代社会,企业间的竞争异常激烈,只有通过盈利,企业才能生存与发展。作为一种低成本的资金,负债不仅能提高权益资本收益率,而且能降低资本成本。因为需要定期还本付息,负债过度无疑会增大企业的财务风险。因此,合理利用负债成为企业财务管理的一个重要课题。合理运用负债经营,既可以为企业增长经济效益,又能提高企业财务管理的水平。合理适度安排负债资金,正确认识企业负债经营的利与弊,对提高企业经济效益有重要的意义。

   本文针对永泰能源这一个案进行负债经营状况分析,众所周之,负债经营是指企业以已有的自有资金作为基础,为了扩大经营规模、维系企业的正常营运、开创新事业等,产生财务需求,发生现金流量不足,通过银行借款、商业信用和发行债券等形式吸收资金,并运用这笔资金从事生产经营活动,使企业资产不断得到补偿、增值和更新的一种现代企业筹资的经营方式。

   文章先总体介绍煤炭行业的总体发展趋势,随后列出同行业的另一家企业露天煤矿,通过分析比较从而全面分析永泰能源的经营状况。文章最后,针对永泰能源的具体情况,给出相应的对策与建议。

关键词:负债经营;资本结构;优势;对策

 

Abstract: In modern society, the increasingly fierce competition between enterprises. Only by making profit, enterprises could survive and develop.As a low cost of capital,liabilities not only can reduce the cost of capital, but also improve the rights and interests of capital gains rate. But debt need regular servicing, excessive debt will undoubtedly increase the financial risk of the enterprise. Therefore, the rational use of debt has become an important subject of enterprise financial management. The rational use of debt management, which can improve the level of corporate financial management, and can increase the economic benefit of the enterprise. A correct understanding of the advantages and disadvantages of the enterprise debt management, reasonable arrangements for debt capital, is of important significance to improve the economic efficiency of enterprises. 

   This article carries on the analysis of debt management according to the present situation of Win time Energy in this case, the weeks, debt management is refers to the enterprise has its own funds as the basis, in order to expand the operation scale, maintain the normal operation of enterprises, open innovation business, financial demand, cash flow problems, absorbing funds through bank loans, trade credit and the issuance of bonds and other forms, and use the funds to engage in production and business activities, a modern business enterprise assets continue to get compensation, value added and updated the financing mode of operation.

   This paper first introduces the overall development trend of coal industry, then make another company in the same industry opencast coal mine, through comparative analysis and comprehensive analysis of Yong Tai energy management status. Finally, according to the specific situation of Yong Tai energy, the corresponding countermeasures and suggestions are given.

Keywords: Debt management  capital structure  advantage  countermeasure 

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