企业在生产经营过程中会有经营风险和财务风险 ,如何有效地规避这些风险 ,发挥经营杠杆和财务杠杆的作用 ,对于企业实现自身经营的目标有着非常重要的作用。 Enterprises in the production and management process will have operational risks and financial risks, how to effectively evade these risks, to play the role of operating leverage and financial leverage for the realization of their own business goals have a very important role.