摘 要在当今的市场经济环境下，为了扩大企业自身的发展以及为了能够筹集到更多的资金来进行投资，许多企业都已经开始实行负债经营。负债经营从字面意思上说就是通过举债来经营企业。合理的负债经营能够很好地扩大企业生产规模，还能在一定程度上实现企业的最优价值。与此同时，若企业盲目的扩大负债经营则会使得企业陷入沉重的负债危机，具有很大的风险。所以说负债经营是把“双刃剑”，有利有弊，对企业的长远发展有着深刻的影响。如何合理负债经营是企业需要思考的问题，企业要把握好负债经营的核心，合理的充分筹集和利用资金使企业能够获取较好的收益。本文以广东朝阳电子科技有限公司（以下简称广东朝阳电子科技）为例，通过搜寻文献和通过广东朝阳电子科技年度报表对广东朝阳电子科技负债经营的内涵进行探讨，对广东朝阳电子科技在负债经营过程中出现的风险进行分析并提出相应的解决措施，希望能以此帮助企业实现最大的筹资效益从而给企业带来生存发展的渠道。关键词：朝阳电子 负债经营 筹集资金 财务风险 Abstract In today's market economy environment, in order to expand the development of enterprises themselves and to be able to raise more funds to invest, many enterprises have started to operate in debt. Debt management literally means running a business by borrowing. Reasonable debt management can well expand the scale of enterprise production, but also achieve the optimal value of the enterprise to a certain extent. At the same time, if enterprises blindly expand debt management will make enterprises into a heavy debt crisis, with great risk. Therefore, debt management is a "double-edged sword ", which has advantages and disadvantages, and has a profound impact on the long-term development of enterprises. For example He reasonable debt management is the problem that the enterprise needs to think about, the enterprise must grasp the core of the debt management, raise and utilize the fund reasonably fully, so that the enterprise can obtain the better income. Taking Guangdon...
