摘要
文章通过对财务杠杆的概念和内涵进行分析,探讨财务杠杆影响企业投资决策的作用与原理,意在揭示财务杠杆在提高投资回报和企业运作效率方面的作用,同时,进一步指出其带来的财务风险和投资机会的损失,探寻财务杠杆的双面影响。基于上述理论研究,提出优化财务杠杆对企业投资决策影响的有效建议,旨在为企业如何有效利用财务杠杆以优化投资决策提供理论指导和实践建议。
This paper aims to delve into the impact of financial leverage on corporate investment decisions.By analyzing the concept and essence of financial leverage,the paper explores its positive and negative effects on corporate investment decisions.This study seeks to reveal the role of financial leverage in enhancing investment returns and operational efficiency of enterprises,while also highlighting the associated financial risks and potential loss of investment opportunities.The paper concludes with recommendations to optimize the impact of financial leverage on corporate investment decisions,including strengthening financial risk management,balancing the interests of creditors and shareholders,enhancing the transparency of management decisions,and the judicious use of financial leverage.The purpose of this paper is to provide theoretical guidance and practical suggestions for enterprises on how to effectively utilize financial leverage to optimize investment decisions.
作者
张晶
Zhang Jing(Beijing Daxing District Community College,Beijing,102699)
出处
《市场周刊》
2024年第14期29-32,共4页
Market Weekly
关键词
财务杠杆
企业投资
风险管理
financial leverage
corporate investment
risk management