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同學，你好 權(quán)益凈利率=凈利潤/股東權(quán)益=（稅后經(jīng)營利潤-稅后利息）/股東權(quán)益=（稅后經(jīng)營凈利潤/凈經(jīng)營資產(chǎn)）×（凈經(jīng)營資產(chǎn)/股東權(quán)益）-（稅后利息/凈負債）×（凈負債/股東權(quán)益）=稅后經(jīng)營資產(chǎn)凈利率×[（股東權(quán)益+凈負債）/股東權(quán)益]-稅后利息率×凈財務(wù)杠桿=稅后經(jīng)營資產(chǎn)凈利率+（稅后經(jīng)營資產(chǎn)凈利率-稅后利息率）×凈財務(wù)杠桿=凈經(jīng)營資產(chǎn)利潤率+杠桿貢獻率