关于财务杠杆

湖北第二师范学院学报 Pub Date : 2009-01-01 DOI:10.1142/9781786343277_0008

Peng Qiong-fang

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引用次数: 10

摘要

财务杠杆是企业通过负债处理来调整所有者资本收益的工具。财务杠杆的合理运作会带来额外的收益，即财务杠杆对所有者资本的好处。财务杠杆受多种因素的影响。我们可以通过财务杠杆获得收益，但同时也要承担很多不可预测的财务风险。因此，认真研究财务杠杆，分析影响财务杠杆的各种因素，明确其作用、性质及其对所有者资本收益的影响，是合理运用财务杠杆的基本前提。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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On Financial Leverage

Financial leverage is a tool by which an enterprise can adjust the revenue of owner's capital with the handling of debits.Reasonable operation of the financial leverage will bring extra revenue,the benefit on financial leverage to the owner's capital.Financial leverage is affected by many factors.We can get benefit on financial leverage,but at the same time we have to run much unpredictable financial risk.So,it is the basic premise of reasonably operating the financial leverage to carefully study the financial leverage and analyze all the factors affecting the financial leverage and make clear its function,nature and its influence to the revenue of owner's capital.

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来源期刊

湖北第二师范学院学报

自引率

0.00%

发文量

9221

期刊介绍： Journal of Hubei University of Education, founded in 1984, is a comprehensive academic journal on education organized by Hubei Second Teachers College, the main columns of which are language and literature research, news writing, Chinese and Western culture, political economy, legal research, psychology, ethics, and education theory research. Journal of Hubei University of Education is included in NPC Copy Newspaper Data, National Philosophy and Social Science Academic Journal Database, Wanfang Data Service Platform, China Core Journals (Selection) Database, China Longyuan Database, and China Knowledge Network.