各项指标（Each index）.doc

各项指标（Each index） 1. Indicators that reflect the reasonableness of the financial structure of an enterprise: (1) net assets ratio = total stockholders equity / total assets The index is mainly used to reflect the enterprises financial strength and debt service security, and its reciprocal is the debt ratio. The ratio of net assets is directly proportional to the financial strength of enterprises, but the ratio is too high, which shows that the financial structure of enterprises is not reasonable. The index should generally be around 50%, but for some large enterprises, the reference standards of this index should be reduced. (2) net fixed assets ratio = fixed assets / net fixed assets The indicators reflect the old and new levels of fixed assets and production capacity, the general index should be better than 75%. The index is of great significance for the evaluation of industrial enterprises production capacity. (3) capitalization ratio = long term Liabilities / (long term Liabilities + stockholders equity) The index is mainly used to reflect the proportion of the long-term debt of the enterprise and the long-term liabilities of interest, so the index should not be too high, generally should be below 20%. 2, reflecting the enterprise debt repayment security and solvency indicators are: (1) current ratio = liquid assets / current liabilities The index is mainly used to reflect the ability of enterprises to repay their debts. Generally speaking, the index should be kept at 2:1 level. Excessive liquidity ratio is a kind of information which reflects the financial structure of enterprises is not reasonable, it may be: 1) the management of some aspects of enterprises is weak, which leads to higher levels of accounts receivable or inventory; 2) enterprises may not be able to expand the scale of debt management because of their conservative management consciousness; 3) joint-stock enterprises to raise funds in the stock issuance, allotment of shares or capital borrowing lo