浅析企业财务杠杆与财务风险的关系 —以华策影视为例摘 要在企业日常财务管理中，经常把财务杠杆看作重要参考指标，在企业的内部管控中扮演着重要角色。我国很多企业自身在发展历程中也体现出财务杠杆对于企业运行的影响。近年来随着大众生活中的消遣从纸媒逐渐转化为如今的网络，对于电子产品的依赖度也越来越高，使得新媒体行业的迅速崛起。华策影视作为影视业巨头之一，势头正盛，近年来制作过多部深受观众喜爱的爆款剧目。本文结合财务杠杆在该企业的实际应用，并通过该企业近年财务杠杆系数变化来分析企业的资本结构，解析财务杠杆在企业运行中如何影响财务风险，发挥了哪些有利或不利的作用，而企业又该如何避免不利影响，使得财务杠杆的有利影响充分发挥，让企业能够盈利最大的同时承担最小的风险，以便其他企业提供参考。关键词:财务杠杆;华策影视;财务风险AbstractIn the daily financial management of enterprises, financial leverage is often regarded as an important reference index and plays an important role in the internal control of enterprises. In the course of their development, many enterprises in China also reflect the impact of financial leverage on the operation of enterprises. In recent years, as the pastime in mass life is gradually transformed from paper media to today's network, the dependence on electronic products is also increasingly high, resulting in the rapid rise of new media industry. As one of the giants of the film and television industry, huace film and television has a strong momentum. In recent years, it has produced a number of hot style dramas which are deeply loved by the audience. This article, combined with the practical application of the enterprise financial leverage, and through the enterprise financial leverage coefficient changes in recent years to analyze the capital structure of the enterprise, analyses the relation between the enterprise financial leverage and financial risk, analysis of financial leverage to p...
