论财务杠杆的运用.docVIP

论文编号： 华南师范大学增城学院 本科毕业论文（设计） 题 目： 论财务杠杆的运用 姓 名： 林 堉 学 号： 060324160 系 别： 会 计 系 专业班级： 财务管理 指导教师： 肖 仰 烈 2010年1月23日 中 文 摘 要 在当今全球化加快的经济社会中，由于受到市场规律的作用，适者生存，导致企业之间的竞争加剧，社会分工越来越细，任何一个企业、公司都无可避免的融入到了现代金融体系之中去。对于资金的运用效率和流通要求也随之越来越高，而资金短缺是企业经营、发展过程中一个不可忽略的难题，负债经营正是解决这一问题的有效途径，也是一条企业生存发展的必由之路。负债经营必然涉及到财务杠杆的运用，而财务杠杆却类似于一把双刃剑，既能为企业带来正面的效益，提高企业的资金利润率，同时，又可能会为企业带来不可估量的财务风险，因此，如何地合理运用财务杠杆成为了众多企业必须要面对的问题。本文从现实情况出发，阐述了一般企业运用财务杠杆的必要性，通过提出现今企业运用财务杠杆存在的问题及影响，最后通过研究分析和借鉴他人经验，由此提出确实可行的解决方案。 关键词：财务杠杆； 财务风险； 资本结构 Abstract At present, globalization has accelerated the economic and social, due to the role of market discipline, led to intensified competition among enterprises, social division of labor is getting smaller, any business, and companies are inevitable integration into the modern financial system to go into. For the use of the efficiency and flow of funds also will be getting higher and higher demands, the shortage of funds is a business, the development process of a problem can not be ignored, debt management is an effective way to solve this problem, is also the only way to survival and development of an enterprise. Debt management necessarily involves the use of financial leverage, the financial leverage is similar to a double-edged sword, both bring positive benefits for the enterprise, improve the financial profitability of enterprises, at the same time, they may also cause incalculable for enterprise financial risk, such, how to rationalize the use of financial leverage as many companies will have to face the problem. This departure from reality, expounded the general business necessity of the use of financial leverage, by presenting todays business problems in the use of financial leverage and influence, finally, through research analysis and drawing on the experiences of others, thus a concrete workable solution. Key words：Finance Leverage ;