| 财务杠杆损益对企业财务风险的影响 |
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| 引用本文： | 夏春艳.财务杠杆损益对企业财务风险的影响[J].邢台职业技术学院学报,2005,22(6):54-55. |
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| 作者姓名： | 夏春艳 |
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| 作者单位： | 邢台职业技术学院,建工系,河北,邢台,054035 |
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| 摘 要： | 财务杠杆是指企业利用负债来调节权益资本收益的手段，合理的运用财务杠杆能给企业带来额外的收益．本文主要从财务杠杆损益来研究财务杠杆的巨大作用，对企业的理财人员有一定的参考价值。
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| 关 键 词： | 财务杠杆 财务杠杆系数 财务杠杆损益 资本利润率 财务风险 |
| 文章编号： | 1008-6129（2005）05-0054-02 |
| 收稿时间： | 2005-09-02 |
| 修稿时间： | 2005年9月2日 |
The Effect of Profit and Loss of Financial Lever on Financial Risk Enterprises |
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| XIA Chun-yan.The Effect of Profit and Loss of Financial Lever on Financial Risk Enterprises[J].Xingtai Vocational and Technical College,2005,22(6):54-55. |
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| Authors: | XIA Chun-yan |
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| Abstract: | The financial levers have magical power.The financial levers refer to a way that corporation adjust its capital rights and interests by debts.It will bring extra profit to the corporation with making good use of the financial levers.This paper focused on the function of the financial levers through researching the profit and loss of it. |
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| Keywords: | financial levers coefficient of financial levers financial levers profit and loss profit rate of capital financial risk |
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