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财务杠杆效应分析
引用本文:范抒.财务杠杆效应分析[J].沈阳理工大学学报,1999,18(2):68-72.
作者姓名:范抒
作者单位:沈阳工业学院经贸管理分院,沈阳110015
摘    要:讨论了财务杠杆原理对企业产生的影响,并建立财务杠杆数学模型,以及对财务杠杆数学模型的深入分析,即静态分析和动态分析

关 键 词:财务杠杆,每股收益,息税前利润率,财务风险

Analyse on the Efficiency of Financial Affairs Lever
Fan Shu.Analyse on the Efficiency of Financial Affairs Lever[J].Transactions of Shenyang Ligong University,1999,18(2):68-72.
Authors:Fan Shu
Affiliation:Fan Shu (Economic and Trade Management Branch,Shenyang Institute of Technology,Shenyang 110015)
Abstract:This is an article discussing the effect of financial lever principle on enterprises.A mathematical model of financial affairs lever is established and analysed in detail.The static and dynamic analyses are included.
Keywords:financial affairs lever  stock profit  profit rate before taxation  financial affairs risk  
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