企业负债经营研究-以海南航空股份公司为例摘要中国企业在经营发展中长期负债累累，形成了以融资解决固定资产、以借贷解决流动资金的经营模式。公司债务几乎超过了自己的资本。由于对现代中国新型企业结构缺乏认识，难以形成新型企业结构。科学高效的负债经营可以向企业供应大量的资金,促进企业的核心竞争力,进一步推动市场的进步,而且能够迎合时代发展的需求。在当前国内企业的发展过程中，缺乏资金属于一个相当大的难题,,因而筹资逐渐演化为向企业供应资金的关键手段。在经济快速发展的今天，现代交通运输系统在人们生活中的地位得到了提高。舒适的航空运舒适长途旅行的首选。它快速、安全、舒适、方便。随着居民消费层次的逐渐提升以及旅游文化市场迅猛发展，我国民航逐渐由民航大国发展为民航强国。我国民航事业的高速发展与大量资金支持有着紧密的联系。行业属性决定了民航企业扩大规模的路线是负债融资，但是会增加它的财务风险。如何合理防范和控制负债融资带来的财务风险，是民航企业需要解决的问题。文章以海南航空为例，对海南航空负债经营选取的融资手段进行了详细的阐述，对民航企业负债经营的优势和劣势进行了深入分析，并且基于负债经营可能面临风险进行建言献策。依靠深入研究海南航空负债经营，希冀由此获得的相关结论能够为国内其他民航企业负债经营带来一些借鉴，从而进一步加强民航企业负债融资风险防控意识，合理选择负债模式和规模，适度的负债经营，达到风险防控和有效利用负债经营。本文以负债经营的基本理论为基础，归纳了影响海南航空财务状况的因素。指出了民航企业责任经营的利弊，并对责任经营的风险提出了相应的对策和建议。关键词：民航企业，负债经营，融资风险，风险分析Iesearchontheproblemsofdebtmanagement--TakingHainanAirlinesasanexampleabstractChinesecompanieshaveaccumulatedlong-termdebtsintheirbusinessdevelopment,andhaveformedabusinessmodelthatusesfinancingtosolvefixedassetsandborrowingtosolveliquidity.Thecompany'sdebtalmostexceedsitsowncapital.DuetothelackofunderstandingofmodernChinesenewcorporatestructure,itisdifficulttoformanewcorporatestructure.Scientificandefficientdebtmanagementcansupplyalargeamountofcapitaltoenterprises,promotethecorecompetitivenessofenterprises,andfurtherpromotetheprogressofthemarket,anditcanmeettheneedsofthedevelopmentofthetimes.Inthecurrentdevelopmentprocessofdomesticenterprises,lackoffundsisaconsiderableproblem,sofinancinghasgraduallyevolvedintoakeymeansofsupplyingfundstoenterprises.Intoday'srapideconomicdevelopment,thestatusofmoderntransportationsystemsinpeople'sliveshasbeenimproved.ComfortableairtransportationThefirstchoiceforcomfortablelong-distancetravel.Itisfast,safe,comfortableandconvenient.Withthegradualimprovementofresidents'consumptionlevelandtherapiddevelopmentofthetourismandculturalmarket,mycountry'scivilaviationhasgraduallydevelopedfromalargecivilaviationcountrytoapowerfulcivilaviationcountry.Therapiddevelopmentofmycountry'scivilaviationindustryiscloselyrelatedtoalargeamountoffinancialsupport.Thenatureoftheindustrydeterminesthattherouteforcivilaviationcompaniestoexpandisdebtfinancing,butitwillincreaseitsfinancialrisks.Howtoreasonablypreventandcontrolthefinancialrisksbroughtaboutbydebtfinancingisaproblemthatcivilaviationenterprisesneedtosolve.TakingHainanAirlinesasanexample,thearticleelaboratesonthefinancingmethodsselectedbyHainanAirlines'debtoperations,deeplyanalyzestheadvantagesanddisadvantagesofcivilaviationcompanies'debtoperations,andmakessuggestionsbasedontherisksthatdebtoperationsmayface.Relyingonthein-depthstudyofHainanAirlines’debtmanagement,itishopedthattherelevantconclusionsobtainedfromthiscanprovidesomereferenc...
