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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、财务杠杆利益和财务杠杆风险的关系及其影响因素,并分别从如何把握财务杠杆的度,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。
Through the research of financial leverage, this paper describes his own understanding of the theory of financial leverage, clarifies the relationship between financial leverage, financial leverage and financial leverage risk and its influencing factors. From the perspective of how to grasp the degree of financial leverage and timely adjust the capital Structure ratio; reduce the negative impact of corporate debt financing and avoid financial risks and other 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.