试论经营杠杆与财务杠杆柏森在物理学上，杠杆作用就是运用杠杆以较小的力量举起某一较重的物体。从企业财务管理角度看，杠杆作用意味着销售额较小变动引起净经营收益（净利润）的较大变化。西方企业管理当局运用杠杆主要是通过经营杠杆和财务杠杆来达到现代企业财务管理... On the management of leverage and financial leverage Parsons in physics, the leverage is the use of leverage to lift a heavier force with a heavier object. From an enterprise financial management perspective, leverage means that a small change in sales leads to a large change in net operating income (net profit). Western business management using leverage is mainly through the operating leverage and financial leverage to achieve the modern enterprise financial management ...