摘要
财务杠杆作为企业调节权益收益的手段,对其利用的程度和方法不同,所产生的效果也会很不同。企业选择融资结构策略时必须权衡财务杠杆利益和财务风险,以便投资者以尽量低的风险取得尽可能大的利益。
Financial leverage as a means of enterprise adjusting rights and earnings, if the using extent and methods were different, the effect will be very different. When the enterprises choose financing structure strategy, they must balance the financial leverage and financial risks to make investors obtain the greatest possible benefits by the risks as low as possible.
出处
《价值工程》
2010年第25期58-58,共1页
Value Engineering
关键词
财务杠杆
财务风险
利弊分析
financial leverage
financial risk
pros and cons analysis
