| 以财务杠杆为例谈统计相对指标在财务分析中的应用 |
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| 引用本文： | 田平.以财务杠杆为例谈统计相对指标在财务分析中的应用[J].十堰职业技术学院学报,2014(6):95-98. |
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| 作者姓名： | 田平 |
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| 作者单位： | 湖北工业职业技术学院办公室,湖北十堰442000 |
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| 基金项目： | 湖北工业职业技术学院2014年教科研项目“高职会计专业统计学教学法研究”（2014JB25）阶段性成果. |
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| 摘 要： | 统计相对指标在财务分析中有着广泛的应用,其难点是将统计相对指标和财务分析有机融合起来,特别是对复合相对指标的应用难度更大。财务分析教学应结合课程特点,注重对统计思想的挖掘和传递,注重对学生统计思维能力的进一步培养和塑造,通过指标属性分析、计量分析、计算及具体财务分析这些步骤,培养学生综合应用能力,提高学习效果。
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| 关 键 词： | 高职教育 会计专业 统计学 财务杠杆 教学法 |
Application of Statistical Relative Indicators in Financial Analysis with Case Study of Financial Leverage |
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| TIAN Ping.Application of Statistical Relative Indicators in Financial Analysis with Case Study of Financial Leverage[J].Journal of Shiyan Technical Institute,2014(6):95-98. |
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| Authors: | TIAN Ping |
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| Institution: | TIAN Ping (Administration office, Hubei Industrial Polytechnic, Shiyan 442000, China) |
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| Abstract: | Statistics relative indicators are widely applied in financial analysis, whose difficulty is how to combine the statistical relative indicator with financial analysis, especially the appation of complex relative indicators. Financial analysis teaching shouldfocus on the cultivation of statistical ideas and further development of students＇statistical thinking ability, and train students comprehensive ability and improve their learning effects with indicators attribute analysis, quantitative analysis, calculation and detailed financial analysis. |
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| Keywords: | vocational education accounting specialty statistics financial leverage teaching method |
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