摘要：The profitableness of an enterprise cannot be appreciated irrespective of the risks wherewith this is confronting,risks corresponding to economic and financial profitableness: the economic risk,carried out into organizational lever effect and the financial risk,in terms of the negative lever. The financial lever deepens the economic risk,turning into a greater vulnerability of treasury (to the outgoings concerning the interest,those of loan’s reimbursement are added),which finally generates the enterprise’s inability of payment,meaning the bankruptcy risk.
