急求企业财务管理中杠杆风险的探讨的英文摘要

Abstract: "Give me a fulcrum, I can Qiaoqi Earth." Archimedes's famous image accurately describes the natural sciences leverage. Leverage can produce miraculous strength and leverage in the financial management of the same presence. Financial management principle of the lever in a difficult pondering the magic. Such leverage, as a double-edged sword, in the operational effectiveness of good time, it would allow the rapid growth of corporate interest in the poor efficiency of enterprises, it will seriously damage business. Leverage risk and the principle firmly tied. It is worth noting that: Regardless of whether managers are willing to accept this kind of leverage, as long as the existence of fixed costs, such miraculous strength always exist. The financial leverage including two categories: operating leverage and financial leverage. We must fully understand it, understand it and then work hard to master it, seek advantages and avoid disadvantages, so that it can help them play a more effective.