摘要：随着我国市场经济的建立以及资本市场的不断完善，企业的自主权不断提高，企业的筹资方式和筹资途径得到了不断的增加，负债筹资成为企业筹集资金的一种重要的资金来源，负债经营也成为企业在日常生产经营下的一种主要的经营方式。企业负债经营在给企业注入改革发展的动力的同时，它所带来的风险也越来越引起大家的关注，所以，企业进行负债经营时应该把握好合理的度和资金结构。

　　　本文通过文献查阅、图表分析、指标分析等方法,对企业负债经营问题进行了比较深入的研究。首先，分析了负债经营的相关含义和特征；其次，提出了企业在负债经营过程会遇到的与利益相对的风险的类别及成因；再者，通过结合对依俊服饰有限公司的负债经营风险防范现状进行分析，找出其公司在日常的负债经营中存在的问题，最后提出相关可行性的建议，有建立强有力的风险意识，合理的把握筹资时机；建立最有利的资本结构，选择正确的筹资方式；提高企业的自身管理水平，加强企业经营管理，提高企业资金利用率；树立风险意识就，建立健全的风险防范意识，为企业的发展作更好的推动。

关键词  负债经营；负债经营风险；防范对策

Abstract：With the establishment of China's market economy and capital markets continue to improve, continuously improve the autonomy of enterprises, financing ways of enterprise continues to increase, debt has become a major source of corporate funds, debt management has also become a main mode of operation of enterprises. Debt management companies into forward momentum at the same time to the enterprise, it brings the risk has attracted more and more attention, therefore, enterprises operating liabilities should grasp the reasonable degree and capital structure.

　　　Through literature review, chart analysis, index analysis method, carried on an in-depth study on the problem of debt management enterprise. First, analyzes the meaning and characteristics of debt management; secondly, the category and the causes and the interests of the relative risks enterprises will encounter in the debt management process; furthermore, through a combination of Yijun Garments Co., Ltd. debt business risk prevention situation analysis, find out the company exists in the daily operation of problems, and finally puts forward some feasible suggestions to establish risk awareness, there are strong, grasp the opportunity to establish reasonable financing; capital structure is most favorable, choose the right financing; improve the enterprise management level, strengthening enterprise management, improve enterprise fund utilization rate; establish risk awareness, establish and improve the risk prevention consciousness for better, promote enterprise development.

Key words  Debt Management  Debt Business Risk   Prevention Countermeasures