杠杆原理及其应用 ——以伊利和蒙牛案例为主摘要：我国经济正在高速的持续发展中，市场经济的竞争也越来越激烈，这就要求企业需要努力寻找增强企业的财务管理、和提高收益的方法，从而使企业也进入了快速发展阶段。而随着快速的发展，又对企业的经营管理风险提出了更大的的挑战。要把握好企业的经营风险然后实施科学的决策，经营杠杆与财务杠杆则是经济发展中两个重要的指标，然而经营杠杆与财务杠杆的效用又具有两面性,它给企业带来收益的同时也会存在风险。本文通过对杠杆原理中的财务杠杆、经营杠杆以及复合杠杆三个方面在企业经营管理中的具体应用进行分析，总结其在企业的经营管理中的价值和影响，帮助企业更好的做出决策，并持续发展。关键词：杠杆原理；财务杠杆；经营杠杆；复合杠杆Lever principle and its applicationsAbstract:With the continuous development of our country's economy and society, the competition of market economy is becoming increasingly fierce. Enterprises are trying to find ways to enhance financial management and improve the profits of enterprises, and have entered a rapid development stage. The rapid development of enterprises has posed new challenges to business management risks. How to grasp the operation risk of enterprises and implement scientific decision-making, operation lever and financial lever are two important indicators in economic development. However, the effect of operation lever and financial lever has two sides, which brings benefits to enterprises and also risks. Through the analysis of the application of financial leverage, operational leverage and compound leverage in enterprise management, this paper summarizes the value and influence of leverage in enterprise management, and helps enterprises make better decisions and sustain development.Keywords: Lever principle; Financial leverage; Financial leverage; Composite Lever一、相关文献综述（一）问题的提出企业财务管理的目标是合理运用杠杆效应，增加企业权益，优化资本结构，控制财务风...
