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杠杆原理是筹资决策中的重要基础。它包括经营杠杆、财务杠杆和综合杠杆三个方面。本文就其中经营杠杆效应、效应量化指标,以及它带给企业的启示进行探析。
The principle of leverage is an important basis for financing decisions. It includes operating leverage, financial leverage and comprehensive leverage in three areas. This paper analyzes the lever effect, the quantitative index of the effect and the enlightenment it brings to the enterprise.