| 石油企业合理负债的数量界定 |
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| 引用本文： | 蔡福安,尉春生.石油企业合理负债的数量界定[J].中国石油大学学报(自然科学版),2000,24(3). |
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| 作者姓名： | 蔡福安 尉春生 |
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| 作者单位： | 1. 石油大学工商管理学院,山东东营,257061
2. 胜利石油管理局供应处 |
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| 摘 要： | 对已有的企业自有资金收益数学模型进行了分析 ,研究了考虑企业财务风险时企业合理负债界限的计算公式。结合石油企业的生产经营特点 ,分别提出了总资本报酬率高于或低于债务资本成本时石油企业合理负债率和负债额的数量确定方法 ,并给出了案例分析。
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| 关 键 词： | 石油企业 合理负债率 合理负债额 资本报酬率 债务资本成本 |
QUANTITATIVE CALCULATION OF RATIONAL DEBT IN PETROLEUM ENTERPRISE |
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| Cai Fu-an,Wei Chun-sheng.QUANTITATIVE CALCULATION OF RATIONAL DEBT IN PETROLEUM ENTERPRISE[J].Journal of China University of Petroleum,2000,24(3). |
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| Authors: | Cai Fu-an Wei Chun-sheng |
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| Institution: | Cai Fuan and Wei Chun\|sheng |
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| Abstract: | The financing environment of petroleum enterprise is discussed. The basic principles of calculating rational debt are presented. The return and financial risk of enterprise\|owned capitals are analyzed theoretically. The quantitative limits of rational debt of petroleum enterprise are calculated when total capital return ratio is higher or lower than debt capital cost respectively. A case of calculation is given. |
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| Keywords: | petroleum enterprise rational debt ratio rational debt amount total capital return ratio debt capital cost |
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