| 浅论负债经营与负债会计 |
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| 引用本文： | 党淑芳.浅论负债经营与负债会计[J].中州大学学报,2008,25(5):40-43. |
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| 作者姓名： | 党淑芳 |
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| 作者单位： | 中共甘肃省委党校,计财处,兰州,730070 |
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| 摘 要： | 资金是最紧缺的资源之一，负债经营是企业生存的主要方式。深入地分析和认识负债的分类和特征、合理测算负债经营结构、科学把握负债经营的“度”，以及如何降低企业债务，是负债会计的主要问题。
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| 关 键 词： | 负债 负债经营 偿还能力 负债会计 |
A Discussion on Operation on Borrowings and Liability Accountants |
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| DANG Shu-fang.A Discussion on Operation on Borrowings and Liability Accountants[J].Journal of Zhongzhou University,2008,25(5):40-43. |
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| Authors: | DANG Shu-fang |
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| Affiliation: | DANG Shu-fang(Finance Section,Party School of the Gansu Province Committee of C.P.C,Lanzhou 730070,China) |
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| Abstract: | Operation on borrowings are one of the main methods of corporation subsistence due to fund lacking. Analyzing the classifications and characteristics of operation on borrowing,measuring reasonably its structures,and decreasing the debts of corporations,are the main responsibilities of the liability accountants. |
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| Keywords: | Liability operation on borrowings debt paying ability liability accountant |
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