资产负债率是反映企业财务结构的核心指标,企业对资产负债率的不同选择,反映了其不同的价值理财观念。对于资产负债率,很多专家学者一直都在探讨其适宜水平,但至今也未能趋成统一。在欧美,很多 The asset-liability ratio is the core index reflecting the financial structure of the enterprise. The different options of the enterprise on the ratio of assets and liabilities reflect its different concepts of value management. As for the asset-liability ratio, many experts and scholars have always been discussing their appropriate level, but so far they have failed to converge. In Europe and America, a lot