For many companies , the tax - efficient solution is to finance operations with debt 对于许多公司来说，税务上最具效益的解决（节税）方案是负债经营。
Basic connotation of financial fragility emphasizes the fragility as the nature of financial industry - determined by the characteristics of its high liability 脆弱是金融业的本性?由高负债经营的行业特点所决定，这是狭义上的金融脆弱性。
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises 通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises 摘要通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
Abstract : there have been two major problems in liabilities operations of commercial banks in china : irrational expansion of liabilities scale ; imperfect combination of liabilities structure 文摘:我国商业银行的负债经营存在两大问题：一是负债规模的非理性扩张；二是负债结构的非优化组合。
But in practice , the appropriate measure , for instance , is choosing the way of indebtedness carefully , defining rational scale and time limits of indebtedness and formulating the policy of interest rates 但在实际中，为了实现其目标，还要做好相关的工作，如认真选择负债经营的方式、确定合理的负债规模和期限、制定负债经营利率政策等。
Nowdays , township and village enterprises keep maintaining high proportional debt work . though township and village enterprises give birth into rights and interests finance , their self - accumulation and self - development keep still weak 目前，乡镇企业继续维持高比例的负债经营，乡镇企业对权益融资的依赖程度虽然开始提高，但其自我积累、自我发展的能力仍然较弱。
That banking crisis break out frequently leads people pay more attention to the research of financial fragility . some economists believe that the high debts ratio operation decides the congenital bank failure . this is the narrow sense concept 高负债经营的特点决定了金融具有更容易失败的本性，这一概念在早期得到广泛的认同，也就是人们通常所说的狭义上的金融脆弱性。
The assets - liabilities ratios management ( alrm ) is the comprehensive management means to assets and liabilities , which the commercial banks stipulate the quantity and quality to the assets and liabilities on ratios by applying science management system and management method 资产负债比例管理是商业银行运用科学的管理体系和管理手段，以比例的形式对银行资产和负债经营做出量和质的规定，从而对资产和负债进行综合管理的一种方法。
Starting with the means of business financial structure , this paper discusses the business financial structure mathematic models , properties and effects . finally , the factors and methods of appropriate measure borrowed fund are put forward in this paper 论述了什么是企业财务结构，着重讨论财务结构的数学模型、特性和作用效果，最后，通过对企业负债经营利弊分析，得出举债经营对资本投资有厚利可图的结论.同时，介绍了企业适度举债应考虑的因素及进行适度举债的方法
