【摘要】 财务杠杆是企业在制定资本结构决策时对债务筹资的利用。运用财务杠杆可以获得一定的财务杠杆利益,同时也承受相应的财务风险。企业的决策者要能够识别和衡量财务风险,并且要审时度势,权衡利弊,合理运用财务杠杆,在获得相应的财务杠杆利益的同时,把财务风险控制在最低程度。更多还原

【Abstract】 Financial leverage refers to the utilization of raising funds by depending on debts. It can not only help an enterprise make profits, but also bring about financial risks. The policymakers of enterprises should identify and measure financial risks. They should size up the situation, weigh its advantages and disadvantages, make good use of financial leverage, and minimize the risks when sharing the profits of financial leverage.更多还原