The Construction and Use of Liability Operation Evaluation System

With the development of economy in our country, companies are looking for strong operation mode on the basis of the abundant fund. At present, by national macroeconomic policy, the enterprise itself capital efficiency and malicious use of funds, enterprise funds supply very nervous. Enterprise wants to normal operations with its own financial strength alone is not enough. The lack of its own funds hindered the pace of enterprise development, so operation on borrowing become the only way for enterprise development. In this paper, through analyzing the building of liability operation system and the use, find out a set of liability operation on the controllable system, enables the enterprise to be good under the system of operation on borrowing.