| 财务杠杆反作用对企业的影响 |
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| 引用本文： | 张秀清.财务杠杆反作用对企业的影响[J].安阳工学院学报,2009(5):30-32. |
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| 作者姓名： | 张秀清 |
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| 作者单位： | 安阳工学院,河南,安阳,455000 |
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| 摘 要： | 企业合理运用财务杠杆可以给企业权益资本带来的额外收益,即财务杠杆利益.而如果只顾获取财务杠杆利益,无视财务风险而不恰当地使用财务杠杆的做法会形成反财务杠杆作用,是企业财务决策的重大失误,最终将损害投资人的利益.因此,认真研究财务杠杆并分析影响财务杠杆的各种因素,搞清其作用、性质以及对企业权益资金收益的影响,是合理运用财务杠杆为企业服务的基本前提.
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| 关 键 词： | 财务管理 反财务杠杆作用 财务决策 |
The Effectiveness for the Enterprise of the Financial Leverage Retroaction |
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| ZHANG Xiu-qing.The Effectiveness for the Enterprise of the Financial Leverage Retroaction[J].Journal of Anyang Institute of Technology,2009(5):30-32. |
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| Authors: | ZHANG Xiu-qing |
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| Institution: | ZHANG Xiu-qing (Anyang Institute of Technology,Anyang 455000,China) |
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| Abstract: | It can bring the additional proceeds for the equity capital of the enterprise because the enterprise utilized the financial leverage reasonably. But it also can come into being the retroaction if the enterprise only wants to earn the financial leverage proceeds or ignore the financial danger. It will cause the fatal default of the financial decision. And hurt the proceeds of the investor. So we must research the financial leverage carefully and analyze the different factors that affecting the financial leve... |
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| Keywords: | Financial Management the Financial Leverage Retroaction Financial Decision |
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