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财务杠杆是企业财务管理的重要分析工具,公司管理层可以利用财务管理中的几种杠杆,在投融资决策方面做好“度”的把握,并进行相应的评估,合理解决财务杠杆与企业筹资效益问题,从而达到财务杠杆效应最优化。
Financial leverage is an important analytical tool for the financial management of an enterprise. The management of the company can make use of several kinds of leverage in financial management to make a good grasp of the investment and financing decision-making and make corresponding assessments so as to reasonably solve the problems of financial leverage and The problem of enterprise financing efficiency, so as to achieve the optimal financial leverage effect.