摘要
对负债经营的基本前提、负债规模的确定因素等进行论述 ,以期在适度的财务风险下 ,使企业尽可能利用负债经营 ,获取财务杠杆效益。
This paper expounds the preconditions of operation on borrowings and the determining factors of operation on borrowings, hoping to make enterprise operate on borrowings as much as possible so as to obtain financial lever effect under proper financial risk.
出处
《重庆工学院学报》
2001年第1期29-32,共4页
Journal of Chongqing Institute of Technology