关于财务杠杆效应的实证分析  

Empirical Analysis on the Effect of Financial Leverage

作　　者：赵育琴[1] ZHAO Yuqin(Jincheng Institute of Technology,Jincheng,Shanxi 048026,China)

机构地区：[1]晋城职业技术学院,山西晋城048026

出　　处：《晋城职业技术学院学报》2024年第4期81-84,共4页Journal of Jincheng Institute of Technology

摘　　要：为了解决资金短缺的问题,许多企业选择高杠杆融资模式,但是随着经济的转型升级,加上三年疫情,高杠杆融资模式的弊端日益暴露,给企业带来了很大风险。本文从财务杠杆的原理出发,分析了财务杠杆的正负效应以及影响财务杠杆的因素,指出了企业在运用财务杠杆时存在的问题,并针对具体问题提出了合理使用财务杠杆的建议。In order to solve the problem of fund shortage,many enterprises choose high leverage financing mode.However,with the transformation and upgrading of the economy,coupled with the three-year epidemic,the drawbacks of high leverage financing mode are increasingly exposed,which brings great risks to enterprises.Starting from the principle of financial leverage,the paper analyzes the positive and negative effects of financial leverage and the factors affecting financial leverage,points out the problems that enterprises face when using financial leverage,and puts forward suggestions for the rational use of financial leverage in response to specific problems.

关 键 词：财务杠杆 风险防范 资本结构 

分 类 号：F275[经济管理—企业管理]