本文在国外资本结构理论的基础上，将西方公司与中国公司的资本结构特点进行比较，从内因和外因两个方面解释了中国上市公司负债比率偏低的现象。

Based on theories and comparison between Western Country and China, this thesis analyzes the low debt equity ratio phenomenon existing in Chinese enterprises from the internal and external aspects.

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霍尔丹认为：风险压力逐渐加大的银行可以有三种不同手段稀释风险：首先，银行可以参考更多资产负债表内或表外的资本与负债比率；

Mr Haldane suggests that banks increased risk-taking by pursuing three different strategies: using more leverage, both on and off the balance-sheet;

youdao

霍尔丹认为：风险压力逐渐加大的银行可以有三种不同手段稀释风险：首先，银行可以参考更多资产负债表内或表外的资本与负债比率；

Mr Haldane suggests that banks increased risk-taking by pursuing three different strategies: using more leverage, both on and off the balance-sheet;

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