The debt/ asset ratio ( DAR) is used as the scale index of financing structure. Meanwhile the study sets operations ratio ( pre-receivables) and financing ratio ( issuance of bonds and bank loans) to indicate the debt channels.

In the part of empirical research for financial characteristics, the univariate analysis and binary Logistic regression analysis showed that the size of listed companies SIZE, asset-liability ratio DR and the Tobin Q influence great on the refinancing.

在财务特征因素的实证研究部分，通过单变量分析和二元Logistic回归分析发现，上市公司的规模SIZE、资产负债率DR以及托宾Q对再融资的影响作用显著。

The third, the debt radio to assets is quite low.

三是资产负债率较低。

Secondly, Comprehensive score F of the financing effect of the debt rises with the rising of the asset-liability ratio. After reaching a certain critical value, F drops with the rising of the rising of the asset-liability ratio, there is optimum capital structure.

第二，债务融资效应的综合得分F随资产负债率的上升而上升，到某一临界值以后，F随资产负债率的上升而下降，存在最优资本结构。

And it uses the Kruskal-Wallis test and LSD test to examine the financial structure of the enterprise, it presents significant differences in the different life cycle stage.

接下来利用Kruskal-Wallis检验和LSD检验得出，企业的资产负债率在不同生命周期阶段具有显著的差异。

There are some differences between the township hospitals for the asset-liability ratio.

不同乡镇卫生院的资产负债率存在一定的差异。

Asset-liability ratio is used to describe the capital structure, and the General financial performance, Tobin's Q and the EVA per capital are used to describe the firm performance respectively.

本文采用资产负债率来反映上市公司的资本结构，分别以财务综合绩效、托宾Q值和单位经济增加值指标来反映上市公司绩效。

A Study on Convertible Bond for Dynamic Adjustment of Target Asset-liability Ratio

可转换债券对目标资产负债率动态调整的研究

Moreover, this study find that CEO turnover decision is related positively to the asset-liability ratio significantly, the same as to the ownership concentration.

另外，本文发现资产负债率以及股权集中度与CEO更换显著正相关。

Third, optimize the financing structure to maintain the appropriate assets liabilities ratio.

优化融资结构，维持合适的资产负债率。

A Theoretical Analysis of Ratio of Assets to Liabilities

资产负债率失真的理论分析

The empirical results show that, from pre-IPO to post-IPO, there is no statistically significant difference in business performance and asset-debt ratio between VC-IPO and non VC-IPO firms.

实证结果显示，在IPO前和IPO后，VC-IPO企业与non VC-IPO企业之间经营业绩无显著差异，VC-IPO企业资产负债率更低，统计上不显著。

Compared with non VC-IPO firms, syndicated VC-IPO firms have statistically significant better operating results and lower asset-debt ratio from pre-IPO to one year after IPO; and in the second year after the IPO, there is no significant difference.

从IPO前两年到IPO后第一年，联合VC-IPO企业比non VC-IPO企业经营业绩更好、资产负债率更低，统计上显著；在IPO后第二年，没有显著差异。

Judging from the balance sheet of central bank, gold market operation also plays a role in the expansion or contraction of money supply.

从中央银行资产负债表分析，买卖黄金也是扩大或收缩国内货币供应的手段。

The existing literatures focus on central bank financial rescue measures by the change of central bank asset struction and scale, but pay no attention to the liabilities.

已有文献中对中央银行资产负债表的分析集中于通过央行资产结构和规模的变化考察央行不断创新的金融救助措施，而对负债方关注很少。

Review on Monetary Control and Sterilized Intervention Measures of the Central Bank

我国中央银行的货币控制和冲销干预措施&基于中央银行资产负债表的分析

Is once again the balance sheet and cash flow comparative analysis.

再次是现金流量表与资产负债表比较分析。

Analyzing Structure of Balance Sheet of Hospital

医院资产负债表结构分析初探

This thesis is centered on analyzing and assessing a company's income quality from various angles including present income-determining pattern, profit mix, the analysis of balance sheet, the use of accounting policy and operating index, etc.

从现行收益确定模式、盈利结构、收益修匀、资产负债表分析、会计运用以及营运指数等多个角度对收益质量进行了剖析。

The balance sheet of assets and liabilities analysis is mainly about the structure and changes of its capital and assets as well as the quality of the assets.

资产负债表分析主要从资产的结构、变化、资产质量以及资本结构进行分析。

On the Establishment of Asset/ Liability Management of Commercial Banks

加速建立现代商业银行的资产负债管理体系