浅析企业的财务风险

在市场经济体制下,企业必须正视因风险的存在而给其带来的挑战和机遇。本文通过对财务杠杆系数公式的分析,论述了税前利润、息税前利润和每股利润三者的关系,同时探讨了筹资风险的产生和控制两个方面。

Regulated by Market Economy System, commercial organizations have to deal with financial challenges and grasp opportunities that are both brought up through financial risks. In this article, based on the analysis of financial lever coefficient format, the author not only discusses the relationship among Earnings Before Taxes, Earnings Before Invests, Taxes and Amortization （EBITA）, and the Earnings Per Share, but also illustrates her studies on both production and management of funding risks.