借助“斜率”计算财务管理中三大杠杆系数

On Three Leverage Coefficients with the Slope in Financial Management

长期筹资决策中经营杠杆、财务杠杆和总杠杆都蕴含斜率的思想。借助点斜率与原点斜率,通过剖析EPS与Q在线性条件下三大杠杆系数的计算过程,归纳出EPS与Q存在非线性关系时杠杆系数用斜率表示的通用公式,目的是提供一种计算杠杆系数的全新思路。

In the long-term financing decision-making, the concept of slope is contained in operating leverage, financial leverage and total leverage. With the help of the point slope and the origin slope, this article makes an analysis of the three major leverage coefficients by EPS and Q exist linear relationship, and summarizes the generic formula of the leverage coefficient by the slope under the non-linear conditions, aiming to provide a new thought of leverage.