适度的举债经营是企业扩大经营规模,提高资本金利润率的一项重要经营策略。但从我国目前情况看,大多数企业尚依赖借款作为维持正常生产经营的主要资金来源。有关调查资料显示:1996年上半年,全国金融系统的贷款达3908亿元,比上年同期增加49.08亿元。尽管如此,企业仍然普遍感到资 Proper debt management is an important business strategy for enterprises to expand their business scale and increase the profit margin of capital. However, judging from the current situation in our country, most enterprises still rely on borrowings as the main source of funds for maintaining normal production and operation. According to the survey data, in the first half of 1996, loans to the nation's financial system reached 390.8 billion yuan, an increase of 4.908 billion yuan over the same period of the previous year. In spite of this, the business still generally felt the money