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浅析杠杆价值在企业中的应用 被引量:1

The Analysis of the Application of Financial Leverage Value In Business Enterprises
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摘要 杠杆是一把双刃剑,它在增大企业风险的同时,也可能使企业获得超过其资产和负债固定成本的收益,从而增加企业或股东的额外收益。本文主要在成本习性、杠杆价值、杠杆风险、杠杆度、组合杠杆度几个方面分析的基础上,提出了企业杠杆价值应用风险的预警机制与防范措施,以化解企业应用杠杆价值收益与风险并存的矛盾。 The leverage is like a blades-sword. When it adds to the business risks, it can also help obtain more income than its assets and fixed cost of debt, thus increase additional income for the business enterprise or shareholder. This paper focusing on the analyses of cost propensities, the value of financial leverage, risk of financial leverage, d.egree of financial leverage, the overall degree of leverage, and so on, intends to suggest the early-warning mechanism of risk value of financial leverage applied in the business enterprise and some preventive measures, so as to dissolve the conflict between the valuable profits and risks of financial leverage applied in the business enterprise.
作者 魏强劲
机构地区 重庆三峡学院
出处 《重庆三峡学院学报》 2005年第5期84-86,共3页 Journal of Chongqing Three Gorges University
关键词 杠杆价值 杠杆度 杠杆风险 防范措施 Value of Financial Leverage, Degree of Financial Leverage, Risk of Financial Leverage,Preventive Measures
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  • 1袁建国.财务管理[M].北京:东北财经大学出版社,2002.
  • 2全国会计专业技术资格考试领导小组办公室.财务管理[M]. 北京:中国财政经济出版社,2004.

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