财务杠杆对公司的影响.详解.doc

本科毕业设计（论文） 题目：财务杠杆对上市公司投资决策的影响 教学单位： 经济管理一系 专 业： 会计学 学 号： 姓 名： 指导教师： 2014 年月投资决策，就是对方案进行选择的过程合理的选择就是优选。 关键Abstract Financial leverage is an enterprise application , using the liability of financial leverage in the enterprise management tools to adjust interest in capital gains . Rational use of financial leverage equity capital to enterprises in financial leverage additional revenue brought business management application , that financial leverage . Because of financial leverage on many factors , while obtaining financial leverage , but also the financial risk associated with incalculable . Hence the need to study the mechanism of the financial leverage to enable enterprises to benefit in the use of financial leverage , while appropriate attention to controlling risks , take appropriate countermeasures . Based on an overview of the basic theory of financial leverage , analyze internal and external factors and the correlation between the various factors studied the positive and negative effects of financial leverage , and control the risks associated with financial leverage is the rational use of debt financing of listed companies , optimize the capital structure , play provide a reference . Based on an overview of the basic theory of financial leverage , analyze internal and external factors and the correlation between the various factors studied the positive and negative effects of financial leverage , and control the risks associated with financial leverage is the rational use of debt financing of listed companies , optimize the capital structure , play provide a reference. Key Words: financial leverage,capital structure,factors目录1 绪论 1 1.1 论文研究的背景和意义 1 1.1.1 研究背景 1 1.1.2 研究意义 1 1.2 国内外研究情况 1 1.2.1 国内研究情况 1 1.2.2 国外研究情况 1 1.3 研究的内容 2 1.4 研究的重点难点及研究方法 2 1.4.1 本文的重点 2 1.4.2 本文的难点 2 1.4.3 本文的研究方法 2 2 财务杠杆的相关概念及运行机制 3 2.1 财务杠杆的相关概念及影响因素 3 2.1.1 财务杠杆的概念 3 2.1.2 财务杠杆系数的公式及运行机制 3 2.1.3 财务杠杆的影响因素 4 2.2 财务