企业财务风险与控制

The Financial Risks and Their Control in Enterprises

针对财务风险产生的3种因素,对企业经营杠杆、财务杠杆和复合杠杆进行了量化分析,结合实例说明杠杆作用对企业收益的影响,指出控制企业财务风险的几种措施,充分利用杠杆作用,降低风险,增加企业收益。

Aiming at three major factors that induce the financial risks in enterprises, this paper analyzed the financial leverage, the operating leverage and the compound leverage of the enterprises quantitatively, illuminated the influences of leverage on earnings of enterprises combining with the practical examples, pointed out several measures for control of the financial risks of enterprises, and finally emphasixed that the enterprises should make full use of the leverage to reduce the risks and increase the earnings.