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Home > Wen Yuan (Middle School Edition) > 2019 No.02 > 浅谈财务杠杆与财务风险

  • 浅谈财务杠杆与财务风险

    Author(s)：

    封岩

    Publication Title：

    Wen Yuan (Middle School Edition) 2019 No.02

    Affiliations：

    吉林省通化市财政局 吉林 通化 134001

    Abstract：

    财务杠杆是指企业利用负债来调节权益资本收益的手段.合理运用财务杠杆给企业权益资本带来的额外收益,即财务杠杆利益.由于财务杠杆受多种因素的影响,在获得财务杠杆利益的同时,也伴随着不可估量的财务风险.因此,认真研究财务杠杆并分析影响财务杠杆的各种因素,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服务的基本前提.

    Keywords：

    财务杠杆;财务风险;因素;对策

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    [1] 封岩.浅谈财务杠杆与财务风险[J].Wen Yuan (Middle School Edition),2019(02),.

文渊(中学版)
Wen Yuan (Middle School Edition)

Language: 中文

CN：11-9275/G

ISSN：2096-627X

Publication Frequency: 月刊

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