本文分析了我国上市公司的财务杠杆效应。
This paper mainly analyzes the financial leverage effect of listed companies in China.
通过分析行业内资本结构与赢利能力来考察电信行业资本结构的财务杠杆效应的合理性。
It also analyzes the rationality of leverage financing with regard to the capital structure and profitability of the telecom industry.
现代企业财务中营业杠杆和财务杠杆的作用，均表现为其对收益和风险的放大效应。
The functions of operational lever and financial lever in modern enterprises finance are displayed in the magnifying effect to its returns and risk.
公司财务杠杆具有正负效应，并与企业价值呈相关关系。
The financial leverage of companies has straight negative effects, and presents relevant relations with companies' value.
通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.
杠杆效应使负债的财务杠杆效益和财务风险都相应放大；股利和债息政策也随负债的变化而变化。
Lever effect should enlarge both the lever effect of finance in debt and financial risks, and correspondingly dividend and debt service policies vary with debts.
杠杆效应使负债的财务杠杆效益和财务风险都相应放大；股利和债息政策也随负债的变化而变化。
Lever effect should enlarge both the lever effect of finance in debt and financial risks, and correspondingly dividend and debt service policies vary with debts.
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