摘要
财务杠杆是一把双刃剑 ,负债也是一把双刃剑 ,因而 ,如何适度负债 ,纵观全局 ,结合企业实际灵活运用作出正确决策 ,是我们需要研究和所追求的。
Financial Leverage is a Two-Edged Sword , debt is also a Two-Edged Sword ; therefor, it is important to investigate and pursue how to debt moderately, how to survey it completely, integrate it with practice, apply it flexibly and finally make the right dicision to the enterprise.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第12期47-49,共3页
Journal of Central University of Finance & Economics
