摘要
本文针对市场经济条件下 ,企业在筹资决策分析中需研究资本结构 ,从而提出一种欲达到预期盈利水平的资产负债率的数学模型 ,并进一步讨论资产负债率的合理确定。
This essay mainly covers the enterprise's need to take a research on capital structure in the financing analysis of decision making on the condition of market economy, so as to pose a mathematical model of equity—debt ratio being to reacth expected level of profit and take a further step to discuss the reasonable assurance of the equity—debt ratio.
关键词
资产负债率
预期盈利水平
净资产收益率
equity—debt ratio expectance level of profit earning rate of net asset
