(一)财务杠杆利益 财务杠杆利益(Benefit on Financial Leverage),是指利用债务筹资这个杠杆而使企业所 有者投资收益的增加幅度大于企业息税利润的增加幅度。
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Benefit on financial leverage is a method by which the enterprises utilize the debts to adjust the capital gains of the rights and interests.
财务杠杆利益是指企业利用负债来调节权益资本收益的手段。
The liability operation is the operating tactics often adopted by modern enterprises. It can bring the financial risks as well as the benefit on financial leverage.
负债经营是现代企业常采用的一种经营策略，它既可带来财务风险又可带来财务杠杆利益。
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