发布时间 : 星期六 文章财务杠杆原理及其运用与典型案例分析—论文终稿概要更新完毕开始阅读
毕业设计（论文）
题 目：
财务杠杆原理及其运用与典型
案例分析
学 生： X X 指导老师： X X X 系 别： 管理学院 专 业： 会 计 班 级： 会计 XXXXXX
学 号： XXXXXXXXXXXXX
1
目录
一、引言
二、财务杠杆原理运用现状
（一）财务杠杆原理运用现状
（二）财务杠杆原理运用存在的问题
三、剖析财务杠杆运用存在的问题
（一）片面追求资产规模，盲目扩大负债规模
（二）过分倚重负债融资，未能理性的对待财务杠杆 （三）风险防范机制不健全
四、完善财务杠杆运用的对策
（一）努力提高偿债能力以避免财务风险 （二）合理利用财务杠杆积极拓展融资渠道 （三）结合经营特征完善风险防范机制
五、结语 致谢词 参考文献
2
财务杠杆原理及其运用问题与典型案例分析
摘要：自从我国加入世贸组织之后，伴随着世界经济的全球化趋势以及国内市场竞争的愈发激烈，国内企
业面临的发展压力越来越大。为了寻求更多的发展机会，多元化的融资渠道至关重要。在中国的上市公司，债务融资由于其独特的财务杠杆效应成为企业普遍采用的重要的融资手段，负债经营是几乎每个企业都不可避免的经营方式。西方学者对财务杠杆的运用做了一系列的研究，结论已逐渐趋于成熟完善。而我国却尚未形成一套臻于完善、系统贴近本国国情的应用理论用以指导企业如何合理运用财务杠杆为企业更好的服务。本文基于财务杠杆的应用现状分析及存在的问题和原因，在分析的基础上，提出了相应的对策，对帮助财务杠杆的使用者更好地了解及运用财务杠杆，在可承受的风险中实现财务杠杆价值利用的风险价值最大化，为企业创造出更多的经济效益提出一些宝贵意见。
关键字：企业；财务杠杆；运用；分析
3
Financial Leverage Principle and The Use of It and
The Analysis of Typical Cases
Abstract: Since China's accession to the WTO, along with the globalization of world economy and the
increasingly fierce market competition, domestic enterprises are facing increasing development pressure. In order to seek more opportunities for development,it is essential to diversify financing channels. The Listing Corporation in China, the debt financing effect becomes prevalent enterprises an important means of financing because of its unique financial leverage, debt management is almost every enterprise inevitably mode of operation. Western scholars have on the financial leverage to do a series of studies, the conclusion has gradually become mature and perfect. In the country has not yet formed a complete theoretical system, application service to their national conditions to guide enterprises to reasonable use of financial leverage better for enterprise. Based on the analysis of financial leverage application present situation and the existence question and the reason, on the basis of the analysis, put forward countermeasures existed in corporate decision-making in financial leverage the current problem, on the help of financial leverage users to better understand and use of financial leverage, financial leverage to maximize the value in use under risk, for enterprises to create more economic benefits and puts forward some valuable opinions.
Keyword: Enterprise; Financial Leverage; Application; Analysis
4