| 资本结构中负债资本的应用与评价 |
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| 引用本文： | 叶宏.资本结构中负债资本的应用与评价[J].玉溪师范学院学报,2004,20(5):25-27. |
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| 作者姓名： | 叶宏 |
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| 作者单位： | 玉溪师范学院,旅游与经济管理系,云南,玉溪,653100 |
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| 摘 要： | 对资本结构中负债资本的收益优势和风险进行了分析。虽然负债资本较权益资本而言 ,风险较大 ;但在一定的条件下 ,负债的节税功能和“杠杆作用”是显而易见的。所以好的经营管理模式 ,应该适度负债经营 ,以期提高自有资本的收益能力
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| 关 键 词： | 负债 权益资本 财务杠杆 |
| 文章编号： | 1009-9506(2004)05-0025-03 |
| 修稿时间： | 2004年3月11日 |
The Assessment and Application of the Liability Capital in the Capital Structure |
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| YE,Hong.The Assessment and Application of the Liability Capital in the Capital Structure[J].Journal of Yuxi Teachers' College,2004,20(5):25-27. |
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| Authors: | YE Hong |
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| Abstract: | A profit and risk analysis is made on the liability capital in the capital structure. In spite of high risk, liability capital has the obvious benefits of tax cutting and financial leveraging under certain conditions. Therefore, a good enterprise management involves some debt to increase its capital returns. |
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| Keywords: | liabilities equity capital financial leverage |
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