I谈财务管理中的杠杆理论摘要企业⽣产经营活动中，财务管理是⼀个重要的组成，它起着连接作⽤。企业财务关系者应该运⽤不同的⼿段加以系统化的财务管理和⼈员管理措施。只有在⾜够了解到企业财务管理的必要之处，才能更深⼊有效的使企业取得发展，带来收益。财务管理中有许多理论，在这⾥我们着重讨论杠杆理论，杠杆理论是⽐较现实的运⽤⼯具，企业可以⽤它来创造收益，也可能带来损失。所以杠杆理论的运⽤伴随着不确定性。我们要通过对他的认识合理利⽤杠杆，实现管理者并且达到财务管理的⽬标，提⾼企业经济效益。关键词：财务管理；杠杆理论；经营⻛险；财务⻛险；资本结构；⻛险控制IIOn the leverage theory in financial managementAbstractFinancial management is an important component in the production and operation activities of an enterprise, and it plays a connecting role. Corporate financial relations should use different means to integrate systematic financial management and personnel management measures. Only when we fully understand the need for corporate financial management is obvious, can we make the enterprise develop more deeply and effectively, and bring benefits.There are many theories in financial management. Here we focus on the theory of leverage. The theory of leverage is a more practical tool. Enterprises can use it to create revenue and may also cause losses. So the use of leverage theory is accompanied by uncertainty. It is necessary to use the lever reasonably through his knowledge to realize the manager and achieve the goal of financial management and improve the economic efficiency of the enterprise.Key words: Financial management; leverage theory; operating risk; financial risk1⽬录摘 要....................................................IAbstract.................................................II⼀ 、 绪论................................................1（⼀） 研究的背景及意义................................1（⼆） 研究现状（既...
