产权比率公式中股东权益是否要扣除少数股东-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	产权比率公式中股东权益是否要扣除少数股东
释义	法律分析：权益乘数＝1＋产权比率。 1、权益乘数又称股本乘数，是指资产总额相当于股东权益的倍数。权益乘数＝资产总额／股东权益总额即＝1／（1－资产负债率）。权益乘数越大表明所有者投入企业的资本占全部资产的比重越小，企业负债的程度越高。 2、产权比率是负债总额与所有者权益总额的比率。是指股份制企业，股东权益总额与企业资产总额的比率，是为评估资金结构合理性的一种指标。一般来说，产权比率可反映股东所持股权是否过多，或者是尚不够充分等情况，从另一个侧面表明企业借款经营的程度。
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