最佳资金结构的确定——对“每股利润无差别点法”计算方法的探讨

A confirmation method for the optimal finance structure——A probe into"The Nondiffernence Point in Earnings Per Share"in "The Administration of Finance" for Self-taught Examination System in China

教学课程设置及内容应适应时代发展的要求,培养的学生能为社会经济事业发展服务。本文就现全国高等教育自学考试《财务管理学》教材中确定最佳资金结构的第一种方法“每股利润无差别点法”进行探讨,并对此方法在现行企业财务管理中的适用性问题提出自己的看法。

Only when the design and content of the teaching curriculum adapt the needs and wants of the development of economy, could the students fostered be of great use to our society. This paper attempts to probe into the first calculation method, i.e. 'The Nondiffernence Point in Earnings Per Share', used to confirm the optimal finance structure for the financial administration of the enterprises, from the cousebook of The Administration of Finance for Self-taught Examination System, oppugning the applicability of this method to the financial administration of the modern enterprises.