经营杠杆利益，也称营业杠杆利益，指的是公司的固定成本在全部成本中所占的比重，在一定的固定成本下，公司的销售额越高，公司的赢利越大，反之，销售额越低，盈利越少。
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。
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.
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.
应用推荐