| 浅析经营杠杆作用和财务杠杆作用 |
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| 引用本文： | 葛劲松,崔琳琳,钱卫东.浅析经营杠杆作用和财务杠杆作用[J].唐山学院学报,1999(1). |
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| 作者姓名： | 葛劲松 崔琳琳 钱卫东 |
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| 作者单位： | 盐城工学院!盐城224002(葛劲松，崔琳琳)，江苏省盐城市城区工商局!盐城224001(钱卫东) |
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| 摘 要： | 杠杆作用是理财中为实现某一目标所采取的增长手段，它使管理者通过自身所付出的努力完成一般情况下不可能完成的事。杠杆作用可以通过计算不同的指标来反映和证实。本文通过分析两种不同类型杠杆作用的指标来确定其计算对象和所反映业经营或财务状况的内容。
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| 关 键 词： | 杠杆作用 指标 经营状况 财务状况 计算对象 |
A Discussion on the Functions of Management and Accounting As Levers |
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| Ge Jinsong, Cui Linlin.A Discussion on the Functions of Management and Accounting As Levers[J].Journal of Tangshan College,1999(1). |
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| Authors: | Ge Jinsong Cui Linlin |
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| Abstract: | The lever function is an increasing means adopted to realize some purpose in managing money matters. It enables the managers to complete matters with their own efforts,which were usually considered impossible. The level function can be shown and proved through calculating different targets. This article decided on the calculating object and the situations of enterprise management and accounting revealed through the analysis of the two different kinds of targets of lever functions. |
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| Keywords: | Level function Target Management Condition Accounting Calculating object |
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