【摘要】 负债结构模型是控制建筑企业负债偏高的有效方法。该方法充分考虑了建筑企业的偿债风险 ,为解决目前建筑企业高负债的资本结构提供了重要依据 ,使负债比例与企业的经营能力有机地结合起来。既充分利用了财务杠杆 ,又回避了企业的财务风险 ,在建筑企业财务管理中具有极高的应用价值更多还原

【Abstract】 The debt structure model is an effective method by which the debt of architectural enterprises can be controlled to be moderate The paper mostly introduces the process which the model is based or the method which the model is applied The debt risk of the architectural enterprises is considered fully It provides an important basis to solve higher debt of capital structure in architectural enterprises at present and combines debt scale with managerial ability organically Enterprises can take full advantage of financial lever and avoid financial risk Therefore the model has superlative use value in financial management of architectural enterprises更多还原