全国会计专业技术资格中级会计资格考试《财务管理》科目,财会人员多不如会计实务熟悉,普遍感到计算公式较多,学习时不易把握住重点。本文拟对该科目的内在关系从计算技巧上进行归纳总结,以期给广大应试者以启迪。一、正确区分不同利益阶层,把握杠杆原理和杜邦财务分析体系的实质 National accounting professional and technical qualifications Intermediate accounting qualification examination “financial management” subjects, financial accounting staff more familiar with accounting practices, the general feeling that more formulas, learning is not easy to grasp the key. This article intends to summarize the internal relations of the subject from the calculation skills, with a view to enlighten the majority of candidates. First, the correct distinction between different interest groups, grasp the principle of leverage and the essence of DuPont financial analysis system