摘要:當(dāng)今的市場競爭越來越激烈，就業(yè)壓力也因此加大，各個行業(yè)發(fā)展參差不齊，而其中科技型中小企業(yè)脫穎而出，它的快速發(fā)展提高了我國的整體經(jīng)濟(jì)效益。中小企業(yè)要想在激烈的市場競爭中求得良性的發(fā)展不可避免的會利用負(fù)債經(jīng)營的手段，企業(yè)一味通過舉債方式獲得資金，利用財(cái)務(wù)杠桿帶來利益，加大其生產(chǎn)投資，而忽視由此產(chǎn)生的財(cái)務(wù)風(fēng)險(xiǎn)，使企業(yè)陷入困境。因此，不同的企業(yè)應(yīng)根據(jù)自身的實(shí)際經(jīng)營發(fā)展情況合理的負(fù)債，重視對負(fù)債經(jīng)營的風(fēng)險(xiǎn)防范。

　　　本文采用文獻(xiàn)查閱、圖表分析、指標(biāo)分析等方法,對企業(yè)負(fù)債經(jīng)營風(fēng)險(xiǎn)問題進(jìn)行了比較深入的研究。以瑞聲科技有限公司為例，首先介紹了企業(yè)負(fù)債經(jīng)營及其風(fēng)險(xiǎn)的含義、特征及產(chǎn)生來源等各方面的理論概述，在此基礎(chǔ)上，然后對瑞聲科技有限公司的負(fù)債經(jīng)營現(xiàn)狀及其存在的問題進(jìn)行了分析和研究。找出瑞聲科技有限公司出現(xiàn)負(fù)債經(jīng)營風(fēng)險(xiǎn)的原因。在上述分析的基礎(chǔ)上，提出了針對企業(yè)的可行性建議。

關(guān)鍵詞  負(fù)債經(jīng)營；負(fù)債經(jīng)營風(fēng)險(xiǎn)；風(fēng)險(xiǎn)防范對策

Abstract:Today's market competition is more and more intense, thus increasing the pressure on employment, the uneven development of various industries and technology-based SMEs come to the fore, its rapid development and improvement of the overall economic benefits. SMEs in order to obtain the healthy development inevitably means of debt management in the fierce market competition, enterprises blindly funds by way of debt, benefits, use of financial leverage to increase their production and investment, while ignoring the resulting financial risks arising from the companies in trouble. Therefore, different companies should be based on actual operating development a reasonable gearing, risk prevention emphasis on debt management.

　　　In this paper, the literature review, chart analysis, metrics analysis and other methods, a more in-depth study of corporate liabilities operational risks.To AAC Technologies Co., Ltd., for example, first introduced the corporate liabilities meaning of the operation and its risks, characteristics and sources overview of the theory, on this basis, and then the balance operating status of the AAC Technology Co., Ltd. and itsproblems of analysis and research. Find AAC Technologies Limited liability business risk. On the basis of the above analysis, the feasibility of proposals for business.

Key words  Balance Business  Balance Business Risk  Risk Prevention Countermeasure