在影响筹资风险的诸因素中，财务杠杆的表现最为综合。因此，它是寻求权衡收益与风险方法的切入点。通过不同角度分析了财务杠杆变动与筹资风险的关系，说明企业在利用财务杠杆获取收益的同时，完全可以在测算出的筹资额度范围内，一定程度地回避筹资风险，使企业做出最佳的筹资决策 Among the factors that affect the risk of fund-raising, financial leverage has the most comprehensive performance. Therefore, it is an entry point for finding ways to weigh profit and risk. Through the analysis of the relationship between the change of financial leverage and financing risk through different perspectives, it shows that while utilizing the financial leverage to gain the profits, the enterprise can completely evade the financing risk to a certain extent within the range of the estimated funding and make the enterprise make the best Financing decisions