节点文献
试比较经营杠杆和财务杠杆
Comparison between management level and finance level
【摘要】 经营杠杆和财务杠杆在企业生产过程中经常使用并发挥着推动经济增长的效用 ,两者的作用虽有差异 ,但均为理财中实现某一目标所采取的增长手段。合理利用两种杠杆作用 ,可以给企业带来收益 ,降低风险。不合理的利用就会给企业带来负效应。对经营杠杆和财务杠杆的概念、影响因素、作用、负效应和其利益作了较全面的分析
【Abstract】 Management level and finance level could improve the economy growth. Using them properrly, could makes the benefits and reduce the risks to enterprise, otherwise, it will brings the negative effects to the enterprise. Analyzes the concepts, effect factors, functions and advantages of the management level and finance level.
【关键词】 财务杠杆;
经营杠杆;
影响因素;
负效应;
利益;
【Key words】 finance level; management level; effect factors; negative effects; advantages;
【Key words】 finance level; management level; effect factors; negative effects; advantages;
- 【文献出处】 哈尔滨商业大学学报(自然科学版) ,Journal of Heilongjiang Commercial College (Natural Sciences Edition) , 编辑部邮箱 ,2003年01期
- 【分类号】F275
- 【被引频次】9
- 【下载频次】833