The emergence and development of enterprise financial management to bring about an epoch-making change, as financial leverage by many factors. access to financial leverage interests, is accompanied by an incalculable financial risk.

• 它的产生和发展给企业财务管理带来了划时代的变化，由于财务杠杆受多种因素的影响，在获得财务杠杆利益的同时，也伴随着不可估量的财务风险。