摘要：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的建立以及資本市場(chǎng)的不斷完善，企業(yè)的自主權(quán)不斷提高，企業(yè)的籌資方式和籌資途徑得到了不斷的增加，負(fù)債籌資成為企業(yè)籌集資金的一種重要的資金來(lái)源，負(fù)債經(jīng)營(yíng)也成為企業(yè)在日常生產(chǎn)經(jīng)營(yíng)下的一種主要的經(jīng)營(yíng)方式。企業(yè)負(fù)債經(jīng)營(yíng)在給企業(yè)注入改革發(fā)展的動(dòng)力的同時(shí)，它所帶來(lái)的風(fēng)險(xiǎn)也越來(lái)越引起大家的關(guān)注，所以，企業(yè)進(jìn)行負(fù)債經(jīng)營(yíng)時(shí)應(yīng)該把握好合理的度和資金結(jié)構(gòu)。

　　　本文通過(guò)文獻(xiàn)查閱、圖表分析、指標(biāo)分析等方法,對(duì)企業(yè)負(fù)債經(jīng)營(yíng)問(wèn)題進(jìn)行了比較深入的研究。首先，分析了負(fù)債經(jīng)營(yíng)的相關(guān)含義和特征；其次，提出了企業(yè)在負(fù)債經(jīng)營(yíng)過(guò)程會(huì)遇到的與利益相對(duì)的風(fēng)險(xiǎn)的類別及成因；再者，通過(guò)結(jié)合對(duì)依俊服飾有限公司的負(fù)債經(jīng)營(yíng)風(fēng)險(xiǎn)防范現(xiàn)狀進(jìn)行分析，找出其公司在日常的負(fù)債經(jīng)營(yíng)中存在的問(wèn)題，最后提出相關(guān)可行性的建議，有建立強(qiáng)有力的風(fēng)險(xiǎn)意識(shí)，合理的把握籌資時(shí)機(jī)；建立最有利的資本結(jié)構(gòu)，選擇正確的籌資方式；提高企業(yè)的自身管理水平，加強(qiáng)企業(yè)經(jīng)營(yíng)管理，提高企業(yè)資金利用率；樹(shù)立風(fēng)險(xiǎn)意識(shí)就，建立健全的風(fēng)險(xiǎn)防范意識(shí)，為企業(yè)的發(fā)展作更好的推動(dòng)。

關(guān)鍵詞  負(fù)債經(jīng)營(yíng)；負(fù)債經(jīng)營(yíng)風(fēng)險(xiǎn)；防范對(duì)策

Abstract：With the establishment of China's market economy and capital markets continue to improve, continuously improve the autonomy of enterprises, financing ways of enterprise continues to increase, debt has become a major source of corporate funds, debt management has also become a main mode of operation of enterprises. Debt management companies into forward momentum at the same time to the enterprise, it brings the risk has attracted more and more attention, therefore, enterprises operating liabilities should grasp the reasonable degree and capital structure.

　　　Through literature review, chart analysis, index analysis method, carried on an in-depth study on the problem of debt management enterprise. First, analyzes the meaning and characteristics of debt management; secondly, the category and the causes and the interests of the relative risks enterprises will encounter in the debt management process; furthermore, through a combination of Yijun Garments Co., Ltd. debt business risk prevention situation analysis, find out the company exists in the daily operation of problems, and finally puts forward some feasible suggestions to establish risk awareness, there are strong, grasp the opportunity to establish reasonable financing; capital structure is most favorable, choose the right financing; improve the enterprise management level, strengthening enterprise management, improve enterprise fund utilization rate; establish risk awareness, establish and improve the risk prevention consciousness for better, promote enterprise development.

Key words  Debt Management  Debt Business Risk   Prevention Countermeasures