| 财务杠杆率的图像分析 |
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| 引用本文： | 蔡韬,和丽军.财务杠杆率的图像分析[J].昆明师范高等专科学校学报,1998(Z1). |
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| 作者姓名： | 蔡韬 和丽军 |
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| 作者单位： | 昆明师范高等专科学校数学系 昆明650031(蔡韬)，昆明医学院 昆明650031(和丽军) |
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| 摘 要： | 研究了财务杠杆率的图像,讨论了它随税息前盈余与债息之比值变化的规律.由定量分析得出:它既反映了负债经营给投资者增加好处的大小,同时也反映了它对基期数值过低所引起的增长率过高的较正.
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| 关 键 词： | 财务杠杆率 基期 报告期 增长率 税息前盈余 |
A Graphical Analysis of Financial Leverage |
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| Cai Tao.A Graphical Analysis of Financial Leverage[J].Journal of Kunming Teachers College,1998(Z1). |
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| Authors: | Cai Tao |
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| Institution: | Cai Tao Department of Mathematics Kunming Teachers College,Kunming,650031He Lijun Kunming Medical College,Kunming,650031 |
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| Abstract: | This paper analyses and researches the graph of financial leverage. It could shows a rule that the graph changes with the ratio of EBIT to liability interest. The quantitative analysis of the graph gives some useful condusions. |
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| Keywords: | financial leverage base period report period growth ratio EBIT |
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