股东权益比例的倒数称为权益乘数，即资产总额是股东权益总额的多少倍，是杜邦分析法中的一个指标。权益乘数反映了企业财务杠杆的大小，权益乘数越大，说明股东投入的资本在资产中所占的比重越小，财务杠杆越大。
权益乘数 Equity Multiplier ; Interest multiplier ; E
Through forecasting margin of sale, equity multiplier ,and asset to operation, the difficulty to forecast Residual Income index in EBO model is resolved.
通过预测明确预测期销售净利率、权益乘数和资产周转率的变化来预测剩余收益,从而解决了剩余收益评估模型中对剩余收益参数预测困难的难题。
参考来源 - EBO模型在企业价值评估中的实证研究·2,447,543篇论文数据，部分数据来源于NoteExpress
增长管理的基本要素有：目标增长率、销售净利率、 资产周转率、权益乘数与留存收益比率。
Enterprise growth management contains five key elements : objective growth rate, net interest rate in sale, property rate of turnover, rights multiple and subsist - profit ratio.
故净资产收益率、销售利润率的变化同CPI、M_1的变化相关性也变得较权益乘数、资产负债率差。
So, compared with the rights multiple and the property liabilities rate, the relativity between the change of rate of earning, the sale profit, and the change of the CPI and the M_1 becomes less.
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