债务比率分析反映的是企业的所有者权益对企业的债务的保障程度，也反映了企

Debt ratio analysis reflects the degree of protection of the company ’s owner ’s equity for the company ’s debt, and also reflects the company ’s long-term solvency. Specific indicators are the asset-liability ratio (total debt / total assets) and the equity ratio (total debt / total owner ’s equity). Asset-liability ratio refers to the ratio of debt to assets in a certain period. Asset-liability ratio refers to the proportion of assets that an enterprise increases through debt, and it can reflect the operating capacity and solvency of the enterprise.

The debt ratio analysis reflects the degree of debt protection of the enterprise's owner's equity, and also reflects the long-term solvency of the enterprise. Specific indicators are the ratio of assets and liabilities (total liabilities/total assets), and the equity ratio (total liabilities/total owner's equity). The ratio of assets to liabilities refers to the ratio of liabilities to assets over a period of time. The ratio of assets and liabilities refers to the proportion of assets increased by the enterprise through the form of liabilities, which can reflect the business ability and solvency of the enterprise.

Debt ratio analysis reflects the degree of guarantee of the owner's equity to the debt of the enterprise, and also reflects the long-term solvency of the enterprise. Specific indicators include asset liability ratio (total liabilities / total assets) and property right ratio (total liabilities / total owner's equity). Asset liability ratio refers to the ratio of liabilities to assets in a certain period. The asset liability ratio refers to the proportion of assets that an enterprise has increased by means of liabilities. It can reflect the operation ability and debt paying ability of an enterprise,<br>