关于财务杠杆与财务风险关系的研究

次级债务危机是一个正在持续的经济问题，它通过全球银行体系资金的流动性问题得到体现，我们在积极为正确使用财务杠杆进行科学筹资，谋求发展的同时，对于随之而来的财务风险也要进行合理分析，尽力规避。这是因为财务杠杆在带来杠杆利益的同时也增加了企业的财务风险，我们不能只看到它带来的高收益而忽视它所隐藏的高风险，因此我们要加强风险防范意识，提高风险管理能力。通过调整达到最优资本结构，合理的负债结构以及提高资本收益率和降低负债利息率，进而将企业的财务风险降低到最小，实现企业经济效益最大化，保证企业在可持续发展过程中的不断优化。

The subprime debt crisis is an ongoing economic problem.It funds through the global banking system liquidity problems to be reflected.We are positive for the correct use of financial leverage financing for the development of science, at the same time, try to analyze and avoid the ensuing financial risk. This is because financial leverage increases the financial risk of enterprises as well as the benefits of leverage. We can＇t just see the high returns it brings, but ignore the hidden risks. Therefore, we need to strengthen risk prevention awareness and improve risk management capabilities. The optimal capital structure by adjusting the reasonable debt structure and improve the rate of return on capital and reduce the debt interest rate, which will reduce the financial risk of the enterprise to a minimum, to maximize economic efficiency of enterprises, ensure that enterprises continue to optimize in the course of sustainable development.