( 2 ) the equity financing strategy is mainly influenced by juridical person ' s stock holding ratio , short - term asset growth ratio , debt ratio at the beginning of the year and short - term debt growth ratio ( 2 )上市公司的权益融资策略主要受法人持股比率、流动资产增长率、年初资产负债率和与流动负债增长率影响。
Therefore , it becomes the keystone and difficulty at present chinese economy system reformation that how to reduce the rates of state - owned enterprises " liability and optimize capital structure by debt restructuring 因此，如何通过债务重组降低国有企业的资产负债率，优化企业的资本结构，成为当前经济体制改革的重点和难点。
The empirical analysis indicates that the pricing mechanism of chinese stock market is not perfect makes the public companies prefer ownership financing . as a result , the balance ratio of public company is low 实证表明，我国股票市场价格形成机制不完善，诱导上市公司过分偏好股权融资，使其资本结构呈现资产负债率偏低的问题。
It indicates that asset - liability ratio is correlated evidently negatively with profit rate of assets and yield rate of net assets , and long term asset liability ratio is correlated remarkably positively to profit rate of main business 结果表明，资产负债率与总资产利润率、净资产收益率显著负相关，长期负债率与主营业务利润率显著正相关。
Equity growth ratio has positive correlation with juridical person ' s stock holding ratio , short - term asset growth ratio , debt ratio at the beginning of the year , and has negative correlation with short - term debt growth ratio 其中：权益增长率与法人持股比率、流动资产增长率、年初资产负债率有显著正相关关系，与流动负债增长率有显著负相关关系。
We find that current asset turnover , debt ratio , revenue growth rate , profit margin before taxes and investing gains , return before taxes on assets et al . can predict financial distress accurately 研究发现,由流动资产周转率、资产负债率、销售收入增长率、扣除投资收益的税前销售利润率和税前资产利润率这五个财务指标建立的数学模型具有较强的预测能力。
Excessive debits not only cause enterprises to increase much interest , but also influence commercial banks " assets and raise financial risk . if a new measure is not carried out , many state - owned enterprises and commercial banks will be bankrupted 过高的资产负债率不仅给企业增加了大额的利息负担，使部分企业陷入了债务困境，而且也影响了商业银行的资产质量，增大了金融风险。
The commercial bank can revitalize stock assets , increase the number of financing channels , decrease the asset - liability ratio , raise the rate of capital sufficiency and have a close relationship to the capital market through the securitization of home loans 通过住房贷款证券化，商业银行可以盘活存量资产；增加融资渠道；降低资产负债率；提高资本充足率；密切与资本市场的联系。
Abstract : the financial problem of an enterprise is mainly financial risk , which often arises in a high debt to asset ratio . the key point is the analysis of a mechanism of high debt to asset ratio as well as how to avoid financial risk 文摘:企业的财务问题对我国企业而言最主要的是财务风险问题,直接的表现就是居高不下的资产负债率.重点分析了高负债率产生的机理及由此产生的财务风险防范问题
There are two big symptoms in the same time which are state - owed commercial bank high rate of non - performing assets and state - owed enterprise high liability - asset ratio in our country economy . whether they are solved influences our country economy long - term development 我国的现实经济中存在着两大“并发症” ，即国有商业银行巨额的不良资产和国有企业高比例的资产负债率，其能否妥善地解决关系到我国经济的长远发展。
