Research On The Related Question Of Debt Management ABSTRACT The fund is the enterprise survival and the development important safe guard. Along with the economical development, the enterprise grows day by day regarding the fund demand. How reasonable security financing the healthy development of enterprises has become a major issue. The enterprise finances the way to be possible to divide into the debt to finance finances two big kinds with the rights and interests. Lifts borrows the debt, the debt management is the enterprise obtains one of fund channels. However, liabilities will change the capital structure of enterprises so as to the impact of corporate funding costs. Therefore, the research of enterprise debt management related question appears extremely essential. This article based on the analysis of the pros and cons of debt management discovered the control finance risk which the determination reasonable debt management proportion should pay attention, coordinated non- debt question and so on festival tax, attention proxy cost, through the liabilities on a reasonable standard-setting, provided a reasonable debt management countermeasure for the enterprise. Key words: Debt business; Capital structure; Financial risk
