财务杠杆系数

本文首次将财务杠杆系数（D/E）明确嵌入EVA中，并将杜邦分析法与D/E、r结合起来，构造了全新的EVA算式。

For the first time , this thesis clearly puts Degree of financial leverage ( D / E ) into EVA formula , and integrates EVA with DuPont system , D / E & r , constructing a new formula of EVA .

用财务杠杆系数和营业杠杆系数来评估融资的风险。

The risk is evaluated by degree of operating leverage and degree of financial leverage .

得出了经营杠杆与财务杠杆系数计算的快捷方式；

An easier way to calculate operating and financial leverage coefficients is worked out .

影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。

The factors which affect the quality of income include : the corporate governance , the choice of the accounting policy , the operating lever and the financing lever .

随后的分支监事总规模、高管人数、财务杠杆系数和存货周转率，是重要性仅次于应收账款周转率的因素。

Followed by a branch of " the total size of supervisors ," " executives ", " leverage factor " and " inventory turnover ", is second in importance only " accounts receivable turnover rate " factor .

财务管理中杠杆系数模型的推广

The Extension of the Model of Lever Coefficient in Financial Management

营业杠杆和财务杠杆作用的程度，分别用营业杠杆系数和财务杠杆系数来衡量。

The degree of the lever functions can be measured respectively with the coefficient of the operational lever and that of the financial lever .

财务杠杆效应有正效应和负效应之分，通常用财务杠杆系数来衡量。

The effect of financial leverage could be divided as the negative effect and the positive one , which could be measured by the degree of financial leverage ( DFL ) .