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您好，杠桿貢獻率=（凈經(jīng)營資產(chǎn)凈利率-稅后利息率）×凈財務杠桿 凈經(jīng)營資產(chǎn)凈利率= 稅后經(jīng)營凈利潤/凈經(jīng)營資產(chǎn)=稅后經(jīng)營凈利潤/營業(yè)收入× 營業(yè)收入/凈經(jīng)營資產(chǎn)=稅后經(jīng)營凈利率×凈經(jīng)營資產(chǎn)周轉(zhuǎn)次數(shù) D，減少經(jīng)營資產(chǎn)周轉(zhuǎn)次數(shù)——凈經(jīng)營資產(chǎn)凈利率降低——杠桿貢獻率降低