杠杆原理在财务管理中的运用
摘 要：企业生产经营活动中所有不利事件发生的概率就是企业风险。企业风险可分为财务风险与经营风险。财务风险是反映企业资金运动的风险;而经营风险是反映企业物资运动的风险。按照企业风险杠杆原理，企业的杠杆分为财务杠杆、经营杠杆及其共同作用的混合杠杆。其相对应的风险也就分为财务风险、经营风险和企业总风险。通过各种杠杆的计算和分析可以了解企业各种风险状况，为企业测评、控制风险，提高经济效益提供科学的预测、决策信息。
关键词：杠杆原理；财务管理；应用
Leverage in the financial management
Abstract: Enterprise production and management activities of all adverse events probability is enterprise risk. Enterprise risk can be divided into financial risk and management risk. Financial risk is a reflection of enterprise capital movement risk and management risk; enterprise is a reflection of material movement risks. According to the enterprise risk lever principle, the lever is divided into financial leverage, the operating lever and the common role of hybrid lever. The corresponding risk is divided into financial risk, management risk and enterprise risk. Through calculation and analysis of various levers can understand the various risk status, for the enterprise evaluation, risk control, raise economic benefits to offer scientific forecasting, decision-making information.
Key words: lever principle; financial management; application
目 录
