净经营资产回报率与资产回报率 经营负债杠杆（OLLEV）和与总资产有关的金 融资产量解释了RNOA和ROA之间的差异，在表 中你能看到这两个碧绿差额最大的公司其比率 本身也很高。
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负债经营是现代企业常采用的一种经营策略，它既可带来财务风险又可带来财务杠杆利益。
The liability operation is the operating tactics often adopted by modern enterprises. It can bring the financial risks as well as the benefit on financial leverage.
通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.
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