The characteristics of DOL is illustrated by computation, and it is discussed why the DOL can reflect and estimate the operating risk of an enterprise through examples.

• 本文通过计算说明经营杠杆率指标的特点，通过举例对经营杠杆率为什么能用来反映企业的经营风险以及为什么能用来进行预测作了一些探索。