摘要
分别对于股份制企业和非股份制企业正财务杠杆的作用，以及对正财务杠杆作用的前提作了分析。
Financial levernge is an important part of enterprise financial management. This paper has expounded its positive of effect on limited companies and general enterprises and also discussed the conditions of the positive effect.
出处
《上海工程技术大学学报》
CAS
1999年第4期292-296,共5页
Journal of Shanghai University of Engineering Science
