Abstract
Financial leverage refers to enterprises to take advantage of liabilities to regulate the rights and interests of capital gains means. Rational use of financial leverage equity capital to enterprises will bring in additional revenue, that is, the interests of financial leverage. Because of financial leverage is influenced by many factors, in the interests of financial leverage was also accompanied by an immeasurable financial risks. Therefore, we should take the following aspects to study the financial leverage of enterprises: the definition of financial leverage, the role and influence of factors, the application of the errors in the application of strategy and business how to correctly play the role of financial leverage. With financial leverage only thorough understanding of enterprise applications in order to better benefit liabilities of the fund-raising channels, only the future development of enterprises have a good help; only seriously study and analyze the impact of financial leverage financial leverage a variety of factors, understand its role, the nature of the business interests of the impact of capital gains so as to enable the financial leverage for enterprise services, this is the rational use of financial leverage for the basic premise of business services.