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负债经营是企业通过合法途径,有偿利用他人资金来进行生产、经营、管理等以获取利润的活动。它包括以下四层含义:首先,负债经营的主体应当是现代市场经济体制下的企业,即企业应当是具有相对独立的自主经营、自我约束,自负盈亏的商品生产和经营的经济实体;其次,负债企业经营的目的是为扩大企业规模,促进企业的进一步发展,而不是仅仅为企业的生存:再者,负债经营的形式表现为企业通过银行金融机构及其他单位和个人处吸取资金从事经营活动;
Debt management is an activity in which enterprises make profits by producing, operating, managing and so on through legal means and using the funds of others for a fee. It includes the following four meanings: First, the main body of debt management should be a modern market economy under the system of enterprises, that is, enterprises should be relatively independent, self-operating, self-restraint, self-financing goods production and management of economic entities; Second, The purpose of the liability business is to expand the size of the business and promote the further development of the business, not just for the survival of the business: Furthermore, the form of the business of indebtedness is that the business takes money through the financial institutions of banks and other units and individuals to engage in business activities ;