| 财务杠杆效应的分析 |
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| 引用本文： | 吴建军. 财务杠杆效应的分析[J]. 运筹与管理, 1996, 5(3): 69-72 |
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| 作者姓名： | 吴建军 |
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| 作者单位： | 合肥工业大学管理系 |
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| 摘 要： | 本文对负债经营中的财务的杠杆效应进行了系统的分析，为企业把握负债比例，提高权益资本收益率提供了有效的决策方法．
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| 关 键 词： | 财务杠杆效应；权益资本收益率；财务杠杆率 |
Analysis of Financial Leverage Effevt |
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| Wu Jianjun. Analysis of Financial Leverage Effevt[J]. Operations Research and Management Science, 1996, 5(3): 69-72 |
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| Authors: | Wu Jianjun |
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| Affiliation: | Department of Management.Hefei University of Technology |
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| Abstract: | The paper analysis systematically the financial leverage effect in liability operation. Which provides an effective decision approach for the in industry to master the liability proportion and increase authority cost profit rate. |
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| Keywords: | financial leverage effect authority cost profit rate degree of financial leverage |
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