据调查，中国多数中小企业存在大量借款，并以借款来维持正常生产经营。在目前日益竞争激烈的社会中，企业若想不被市场淘汰则需要投入大量的资金进行产品升级、推广宣传、开展新业务等等。在这种情况下越来越多的企业选择进行负债经营。负债经营能够让企业获得大量资金，促进企业快速发展，没有资金的企业任何设想犹如无水之源，无本之木。虽然负债经营能够使企业短时间筹集大量资金，但不当的负债也会给企业带来债务资金风险甚至影响企业运营。因此，企业必须合理地控制负债规模。本文将分析中小企业采取负债经营这一方式的优、劣之处以及对企业发展的作用。在此基础上分析我国中小企业负债经营面临的问题，并对此提出建议和对策。

According to the survey, most small and medium-sized enterprises in China have a lot of loans and use loans to maintain normal production and operation. In the current increasingly competitive society, if enterprises want to not be eliminated by the market, they need to invest a lot of money in product upgrading, promotion, new business and so on. In this case, more and more enterprises choose to operate in debt. Debt management can enable enterprises to obtain a large amount of funds and promote the rapid development of enterprises. Any idea of an enterprise without funds is like a source without water and a tree without roots. Although debt management can enable enterprises to raise a large amount of funds in a short time, improper debt will also bring debt capital risks to enterprises and even affect their operation. Therefore, enterprises must reasonably control the scale of liabilities. This paper will analyze the advantages and disadvantages of debt management in small and medium-sized enterprises and its role in enterprise development. On this basis, this paper analyzes the problems faced by China's small and medium-sized enterprises in debt management, and puts forward some suggestions and countermeasures.