以财务杠杆为例谈统计相对指标在财务分析中的应用

Application of Statistical Relative Indicators in Financial Analysis with Case Study of Financial Leverage

统计相对指标在财务分析中有着广泛的应用,其难点是将统计相对指标和财务分析有机融合起来,特别是对复合相对指标的应用难度更大。财务分析教学应结合课程特点,注重对统计思想的挖掘和传递,注重对学生统计思维能力的进一步培养和塑造,通过指标属性分析、计量分析、计算及具体财务分析这些步骤,培养学生综合应用能力,提高学习效果。

Statistics relative indicators are widely applied in financial analysis, whose difficulty is how to combine the statistical relative indicator with financial analysis, especially the appation of complex relative indicators. Financial analysis teaching shouldfocus on the cultivation of statistical ideas and further development of students＇statistical thinking ability, and train students comprehensive ability and improve their learning effects with indicators attribute analysis, quantitative analysis, calculation and detailed financial analysis.