摘要
财务杠杆是指企业利用负债来调节权益资本收益的手段。合理运用财务杠杆会给企业权益资本带来额外收益,由于财务杠杆受诸多因素的影响,可能导致财务风险的提高。认真研究财务杠杆并分析影响财务杠杆效应的各种因素,搞清其作用、性质以及对企业权益资金收益的影响,是合理运用财务杠杆为企业最大限度创造财富的基本前提。
Financial leverage means enterprises utilize debt to adjust rights and interests capital.It will bring about extra benefits for enterprises' rights and interests capital if it is applied reasonable.Financial leverage may lead to the increase of the financial risks since it is affected by a lot of factors.The prerequisite of the maximum wealth gained by utilizing financial leverage reasonably is the researching on the financial leverage carefully,analyzing its influence factors and knowing well its effects,property and influence on the enterprises 'rights and interests.
出处
《吉林化工学院学报》
CAS
2007年第6期102-104,共3页
Journal of Jilin Institute of Chemical Technology
关键词
财务杠杆
杠杆效应
财务风险
financial leverage
leverage effect
financial risk
