the index of enterprise return on total assets to measure business performance levels, return on assets is prehensive strong financial indicators, one is the enterprise integrated embodiment of its sales scale, financing decisions and is able to reflect the enterprise in the business activities of the operation ability and profitability. pany's financial leverage indicators are based on the book value of the debt and assets. The capital structure theory is that the financial leverage measure should use the market value of the enterprise, but most of the empirical study is to use book value rather than market value, book value is mainly due to more objectively and more accessible. Р译文财务杠杆与企业绩效的关系研究Р摘要Р当前企业普遍采用债务融资手段作为其生存之道,几乎不存在只靠自有资本而不进行负债来满足资金需求的企业,所以从某种角度来说,资本结构问题可以理解为债务资本在资本结构中的比例问题,企业
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