刍议杠杆系数的教学技巧

On Teaching Skills of Leverage Factors

在财务管理课程中,杠杆系数的学习对高职高专学生既是重点也是难点。学生普遍反映无法记忆和运用杠杆系数公式。本文通过将经营杠杆系数、财务杠杆系数、总杠杆系数的公式用简单的图形展示,采取串讲的形式,有助于学生对三个杠杆系数的理解、记忆和运用。

Leverage factor study is a key and different part in Financial Management course for higher vocational students .Many students cannot remember or utilize leverage factor formulas .This paper discusses explaining managing ,financing and total leverage factors by simple picture displaying and constant teaching ,helping students to understand ,memorize and utilize these three leverage factors .