| 基于财务杠杆效应的企业负债融资决策分析 |
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| 引用本文： | 张蔚虹,陈长玉.基于财务杠杆效应的企业负债融资决策分析[J].西安电子科技大学学报(社会科学版),2011,21(3):90-94. |
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| 作者姓名： | 张蔚虹 陈长玉 |
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| 作者单位： | 西安电子科技大学人文学院,陕西西安,710071 |
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| 摘 要： | 负债融资是一把双刃剑,它既可以满足企业对资金的需求,给企业带来利益,也会给企业带来财务风险,使企业遭受财务损失。首先,本文介绍了负债融资中财务杠杆效应的相关理论,并对财务杠杆效应进行了数理分析,说明了财务杠杆效应的表现形式。其次,结合案例分析了财务杠杆效应是如何在负债经营中发挥作用的。最后得出了本文的研究结论。
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| 关 键 词： | 负债融资 财务杠杆 财务杠杆效应 |
Effect of Financial Leverage on Debt Financing |
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| ZHANG WEIHONG,CHEN CHANGYU.Effect of Financial Leverage on Debt Financing[J].Journal of Xidian University (Social Sciences Edition),2011,21(3):90-94. |
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| Authors: | ZHANG WEIHONG CHEN CHANGYU |
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| Institution: | ZHANG WEIHONG,CHEN CHANGYU(School of Humanities and Art,Xidian University,Xi'an,710071,China) |
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| Abstract: | Debt financing is a double-edged sword.On the one hand,it can generate revenue by satisfying the demand of capital.Debt financing also enables enterprises to suffer financial loss with the financial risk too.In this paper,we first analyze some related theories of financial lever,the mechanism of the financial leverage and introduce financial leverage effect.Then we explain the financial leverage effect with combining the case.Finally,we point out how to enable enterprises to achieve the best economic benefi... |
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| Keywords: | Debt financing Financial leverage Financial leverage effect |
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