财务杠杆原理与企业可持续发展路径关系分析

Analysis of the Relationship between Financial Leverage Principle and Paths of Enterprise Sustainable Development

随着市场经济的不断发展,市场的波动愈发频繁,企业所面临的财务风险也不断增加,企业对财务管理的重视程度也越来越高。财务杠杆原理是导致企业产生财务风险的最主要因素,合理利用财务杠杆原理,可使企业利用最小的代价换取最大的利润。因此,重点研究财务杠杆的产生原理及利用方法,并在企业财务杠杆的背景下,分析企业面临的主要财务风险,提出企业可持续发展的路径,对企业应用财务杠杆原理进行发展和建设起到借鉴和参考作用。

With the continuous development of the market economy, the fluctuation of the market becomes more and more frequent, and enterprises are facing increasingly growing financial risks and attach even more importance to financial management. The principle of financial leverage is the most important factor that causes the financial risk of the enterprise, and if properly used, it can help the enterprise get the maximum profit with the minimum cost. In this regard, this paper mainly studies the generation mechanism and utilizing method of the financial leverage principle, analyzes the main financial risk confronted by the enterprise, and puts forward the path for sustainable development, playing the reference role for the enterprise＇s development and construction by applying the financial lever principle.