VRITTI

三、負債管理比率
                                                                               
        學校使用負債融資的程度稱作「財務槓桿」。量測大學資產中運用負債的程度、資
        本結構、償還利息能力，可以檢查學校體質的強弱。
                                                                                   
                                               負債總額
         (一)      負債比率 =   ──────
                                               資產總額
                                                                                
                       愈低愈好。
                                                                               
                      (產業平均水準 = 35% )
                                                                               
                                                                               
                                                      息前賸餘
         (二)       轉得利息倍數  =  ─────
                                                      利息費用
                                                                               
                      學校「由本期營業活動所生之本期剩賸餘」支付利息的能力。
                      計算利息時，需將資本化的利息一併列入。數值愈高，學校違
                      約風險愈低，債權人的保障程度愈高。
                                                                               
                      (產業平均水準 = 7)



四、利潤力比率
                                                                                
        利潤力乃是學校的很多政策與決策所造成的淨結果。
                                                                               
                                                                               
                                                                本期賸餘
        (一)       收入利潤邊際  =  ───────────
                                                     業務收入 + 業務外收入
                                                                               
                      又稱作「純益率」。以本期賸餘為分子，故要衡量獲利程度，
                      需再扣除營業外收益與損失。
                                                                               
                      (產業平均水準 = 7% )
                                                                               
                                                                               
                                                息前賸餘
         (二)     基本獲利率  =  ─────
                                                資產總額

                     代表學校運用資產以產生營運利潤的能力。
                                                                               
                      (產業平均水準 = 16% )
                                                                               
                                                                               
                                                      本期賸餘
          (三)      總資產報酬率  =  ─────
                                                      資產總額
                                                                               
                      大學使用資產的效率。
                                                                               
                      (產業平均水準 = 15% )
                                                                               
                                                                               
                                                  本期賸餘
           (四)    淨值報酬率  =  ─────
                                                     淨值
                                                                               
                      學校所能獲得的報酬率。透過此數值與總資產報酬率的比較，
                      可以看出財務槓桿的影響。
                                                                               
                      (產業平均水準 = 26% )