随着我国社会主义市场经济体制的确定 ,企业已逐渐成为自主经营、自负盈亏、独立核算的经济实体。企业充分认识到负债的正面效应 ,积极利用负债财务杠杆作用 ,以最优的资本结构为目标 ,创造出最佳效益。但是企业负债率的提高也加大了企业的财务风险 ,也为企业的生存和发展埋下 With the establishment of the socialist market economy system in our country, the enterprises have gradually become the economic entities that are self-employed, self-financing, and independently accounted for. Enterprises fully recognize the positive effects of liabilities, and actively use the financial leverage of liabilities to optimize the capital structure as the goal, to create the best benefits. However, the increase of corporate debt rate also increased the financial risks of enterprises, but also laid the foundation for the survival and development of enterprises