I摘 要伴随我国经济发展态势大好，我国市场经济发展水平明显提升，企业在市场经济发展中成为国民经济重要构成部分。随着改革开放程度不断加深，我国经济发展迅猛，市场竞争增强。对于激烈的市场环境而言，IT 行业发展规模小，未实现规模化发展，容易出现因资金不足或账款管理不当导致的债务风险。部分 IT 企业在发展中，为提升销量、扩大销售业绩，通过扩大债务规模的方式进行产品销售，保障产品在市场中的占有率，以此获得经济效益。但因我国目前社会信用环境完善度不高，IT 企业这种经营行为容易导致企业因货款回收难度大，造成企业的债务风险出现，进而导致比较严重的财务风险，长期必然影响企业发展，由此，证明债务风险管理策略制定的必要性。因此，本文将以 S 企业为例，对其在债务风险管理中面临的问题入手，分析债务风险面临问题的原因，并在结合相关文献和本人理解基础上，给出企业债务风险管理对策完善的合理化建议。关键词：IT 行业；债务风险；风险管理IIABSTRACTWith the development of our country's economy, the level of our market economy has been significantly improved. Enterprises have become an important part of the national economy in the development of market economy. With the deepening of reform and opening up, China's economic development is rapid and market competition is enhanced. For the fierce market environment, the IT industry is developing on a small scale and has not achieved large-scale development, which is prone to debt risk caused by insufficient funds or improper account management. In order to improve sales volume and expand sales performance, some IT enterprises sell their products by expanding the debt scale to ensure their market share, so as to obtain economic benefits. However, due to the imperfection of the social credit environment in our country, this kind of business behavior of IT enterprises can easily lead to the difficulty of collecting money and the emergence of debt risk, which will lead to more serious financial risk, w...
