摘要
资产负债率是衡量企业债务风险的重要指标,该指标是否存在一个安全边界值得研究。本文以非金融企业为例,探究资产负债率的安全值或者安全区间,通过命题界定与推理的方式寻求一个优化解,从而为企业合理安排资本结构提供一个新视角。
Asset-liability ratio is an essential indicator of corporate debt risk,and it is worth studying whether there is a safe boundary for this indicator.This paper explores the safety value or safety interval of the Asset-liability ratio by taking non-financial enterprises as an example,and seeks an optimal solution utilizing propositional definition and reasoning,to provide a new perspective for enterprises to reasonably arrange their capital structure.
作者
黄雪孜
HUANG Xuezi(International School,Huaqiao Univ,362021,Quanzhou,China)
关键词
资产负债率
合理区间
推定
asset-liability ratio
reasonable interval
presumption