三 财务管理的责任目标 1．偿债能力(debt repayment ability)与赢利能力(earning power)的矛盾 2．两者的协调统一 a.有效维持偿债能力的合理水平是提高赢利能力的重要条件和手段； b.
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With its current overall economic strength, the country is fully capable of bearing such deficit and debt levels. The debt repayment ability of China's finance is being enhanced day by day.
从中国目前的总体经济实力看，这个赤字水平和债务水平也是能够承受的，中国的财政偿债能力正在日益增强。
The article elaborates on whether a modern enterprise needs to operate in debt and how to keep a reasonable debt scale and repayment ability.
该文就企业是否负债经营，以及如何保持合理的负债规模与偿债能力进行了详细论述。
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