摘要:当今的市场竞争越来越激烈，就业压力也因此加大，各个行业发展参差不齐，而其中科技型中小企业脱颖而出，它的快速发展提高了我国的整体经济效益。中小企业要想在激烈的市场竞争中求得良性的发展不可避免的会利用负债经营的手段，企业一味通过举债方式获得资金，利用财务杠杆带来利益，加大其生产投资，而忽视由此产生的财务风险，使企业陷入困境。因此，不同的企业应根据自身的实际经营发展情况合理的负债，重视对负债经营的风险防范。

　　　本文采用文献查阅、图表分析、指标分析等方法,对企业负债经营风险问题进行了比较深入的研究。以瑞声科技有限公司为例，首先介绍了企业负债经营及其风险的含义、特征及产生来源等各方面的理论概述，在此基础上，然后对瑞声科技有限公司的负债经营现状及其存在的问题进行了分析和研究。找出瑞声科技有限公司出现负债经营风险的原因。在上述分析的基础上，提出了针对企业的可行性建议。

关键词  负债经营；负债经营风险；风险防范对策

Abstract:Today's market competition is more and more intense, thus increasing the pressure on employment, the uneven development of various industries and technology-based SMEs come to the fore, its rapid development and improvement of the overall economic benefits. SMEs in order to obtain the healthy development inevitably means of debt management in the fierce market competition, enterprises blindly funds by way of debt, benefits, use of financial leverage to increase their production and investment, while ignoring the resulting financial risks arising from the companies in trouble. Therefore, different companies should be based on actual operating development a reasonable gearing, risk prevention emphasis on debt management.

　　　In this paper, the literature review, chart analysis, metrics analysis and other methods, a more in-depth study of corporate liabilities operational risks.To AAC Technologies Co., Ltd., for example, first introduced the corporate liabilities meaning of the operation and its risks, characteristics and sources overview of the theory, on this basis, and then the balance operating status of the AAC Technology Co., Ltd. and itsproblems of analysis and research. Find AAC Technologies Limited liability business risk. On the basis of the above analysis, the feasibility of proposals for business.

Key words  Balance Business  Balance Business Risk  Risk Prevention Countermeasure