基于管理用财务报表体系而设计改进的权益净利率分析体系,简称权益净利率分析体系,在企业债务筹资管理利用分析体系可以分析企业适宜债务规模及承受财务风险;债务借款成本上限;企业筹资管理对企业经营业绩影响程度。本文尝试利用权益净利率分析工具加强企业债务筹资管理。 Based on the system of management financial statements, an improved net profit margin analysis system, referred to as the net profit margin analysis system, can be used to analyze the appropriate debt scale and financial risk of the enterprise; the upper limit of debt borrowing costs; the financing management of enterprises Impact on the business performance of enterprises. This article attempts to use the equity interest rate analysis tools to strengthen corporate debt financing management.