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财务杠杆效用的分析研究
引用本文:吕运福. 财务杠杆效用的分析研究[J]. 上海工程技术大学学报, 1999, 13(4): 292-296
作者姓名:吕运福
作者单位:上海工程技术大学管理学院!上海200336
摘    要:分别对于股份制企业和非股份制企业正财务杠杆的作用,以及对正财务杠杆作用的前提作了分析。

关 键 词:财务杠杆  财务杠杆系数  息税前利润

ANALYTIC STUDY OF EFFECTIVENESS OF FINANCIAL LEVERAGE
Lu Yunfu. ANALYTIC STUDY OF EFFECTIVENESS OF FINANCIAL LEVERAGE[J]. Journal of Shanghai University of Engineering Science, 1999, 13(4): 292-296
Authors:Lu Yunfu
Abstract:Financial levernge is an important part of enterprise financial management. This paper has expounded its positive of effect on limited companies and general enterprises and also discussed the conditions of the positive effect.
Keywords:Financial leverage Degree of financial leverage Earnings before interest and texes  
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