财务管理目标中，每股盈余最大化和股东权益报酬率观点一般认为是利润最大化目标的演化。

As the goals of financial management, maximum earnings per share and rate of rectums on common Stockholders 'equity are well accepted by more and more Chief financial Offices.

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控股公司具有高财务杠杆比率、高股东权益报酬率和高风险的特征，其财务杠杆比率的放大作用比一般公司显得更大更强。

This paper discusses and analyzes the relationship between the financial leverage rate and rerum ratio and risk of holding companies and maintains that the former affects the latter.

youdao

控股公司具有高财务杠杆比率、高股东权益报酬率和高风险的特征，其财务杠杆比率的放大作用比一般公司显得更大更强。

This paper discusses and analyzes the relationship between the financial leverage rate and rerum ratio and risk of holding companies and maintains that the former affects the latter.

youdao