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本文通过对财务杠杆的研究,叙述了自己对财务杠杆理论的认识,阐明了财务杠杆、财务杠杆利益,并分别从如何把握好财务杠杆的度,适时调整资本结构比例;减少企业负债融资的负面影响及规避财务风险等两个重要方面进行分析。旨在提高我们对财务杠杆的认识和把握水平,从而促进企业对财务杠杆的合理利用,有效控制负债规模,降低综合资本成本,提高企业价值。
By studying the financial leverage, this paper describes my own understanding of the theory of financial leverage, clarifies the financial leverage and financial leverage, and adjusts the proportion of capital structure in a timely manner according to the degree of financial leverage, and reduces the negative of corporate debt financing Influence and avoid financial risk two important aspects of analysis. The purpose is to improve our knowledge and grasp of financial leverage so as to promote the rational utilization of financial leverage, effectively control the scale of debt, reduce the comprehensive capital cost and enhance the corporate value.