摘要
在市场竞争环境下 ,现代企业面临的各种风险不断增多 ,财务风险作为企业特有的风险日益突出 ,是企业利用融资财务杠杆的直接后果 ,企业必须重视财务风险的测定和防范 。
Under market competition, risks that modern enterprises facing become more and more, financial risks become outstanding, enterprises must pay attention to determination and keep a look out of financial risks, must strong the financial strength of enterprises.
出处
《理论观察》
2003年第3期45-47,共3页
Theoretic Observation
关键词
财务风险
资本结构
财务杠杆
financial risks
framework of capital
financial level
