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试论财务杠杆与企业资本运营 被引量:5

On Degree of Finanical Leverage and Capital Operation
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摘要 财务杠杆利益是指企业利用负债来调节权益资本收益的手段。资本运营是企业继生产经营和商品经营后以所拥有的资本为对象,通过资本更大范围的流动,实现内外部资源的优化配置。合理运用财务杠杆给企业权益资本带来的额外收益,即财务杠杆利益是现代企业资本运营的一项重要内容。 Benefit on financial leverage is a method by which the enterprises utilize the debts to adjust the capital gains of the rights and interests. Capital operation is a kind of outer and inner resource rational distribution of an enterprise. It is a capital circulation in a large range, after the production management and the business management, and its target is the capital an enterprise owned. The rational use of the degree of financial leverage can bring extra benefits to the enterprise, it means that the benefit on financial leverage is an important part in the capital operation of a modern enterprise.
作者 王晋雯
机构地区 中北大学财务处
出处 《中北大学学报(社会科学版)》 2006年第5期74-77,共4页 Journal of North University of China:Social Science Edition
关键词 财务杠杆 财务杠杆利益 资本运营 degree of financial leverage benefit on financial leverage capital operation
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