财务杠杆对企业资本结构的综合效应分析

The Comprehensive Effect Analysis on Financial Lever to Corporation Capital Structure

财务杠杆是财务管理中的基本名词,如果企业决策者未能深刻领悟其含义和作用机理,将致危机重重。分别从几道简单的实例计算入手,从其结论出发,阐明了对财务杠杆的认识,并对财务和杠杆的运用问题进行了分析。

The financial lever is a familiar and strange noun,we say it is familiar,because it is a basic noun in the financial administration,we say it is strange,because enterprise policymaker fail to comprehend his meaning and function mechanism deeply, so that is bogged down in crisis. This text differentiate some simple living examples,proceed from its conclusion,talk about the understanding of financial lever,influence factor and make policy to think deeply.