摘要
筹资风险可以借助于财务杠杆系数、资产负债率等偿债能力指标来预测,控制该类风险的关键是优化资本结构,确保权益资本保值增值。投资风险可以通过计算经营杠杆系数、投资回收期、净现值、现值指数、销售利润率、资本利润率、总资产收益率等指标来预测,控制该类风险的关键是以市场为导向,投资知识资本项目。资本营运风险可以通过计算存货周转率、应收帐款周转率、总资产周转率等指标来预测,控制该类风险的关键是整合资产,提高企业资产利润率。
We can use several toole to estimete the risks of financing and the key to control this kind of visk is to opeimize the capital structure and increase the calue of the capital. And we can also use several tools to estimete and control the risks of investing and capital managing.
出处
《湖南大众传媒职业技术学院学报》
2005年第3期87-91,共5页
Journal of Hunan Mass Media Vocational and Technical College
