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负债融资需慎重把握资产负债率

Cautiously Control Asset to liability Ratio while Financing in Debt
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摘要 负债融资是目前许多企业广泛采用的一种融资方式。随着近几年的实践 ,弊端日趋突出。原因是难以控制资产负债率的高低。本文对资产负债率及其利弊进行分析 。 Financing in debt is nowadays an approach widely adopted by many enterprises for raising funds. Practices of this approach in recent years revealed some striking disadvantages due to the failure to effectively controll asset to liability ratio. This paper has analyzed both the advantages and disadvantages of control of the asset to liability ratio, putting forward a series of suggestions to solve specific problems.
出处 《中北大学学报(社会科学版)》 2000年第4期21-23,共3页 Journal of North University of China:Social Science Edition
关键词 资产负债率 息税前利润 asset to liability ratio profit before tax
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