净资产负债率，也称为债务股权比率，反映由债权人提供的资本与股东提供的资本的相对关系，反映证券经营机构的基本财务结构是否稳定。净资产负债率高，是一种高风险、高回报的财务结构；净资产负债率低，则是一种低风险、低回报的财务结构。该指标同时也表明债权人投入的资本受到股东权益保障的程度，或者说是证券经营机构清算时对债权人利益的保障程度。国家规定，债权人的索偿权要在股东之前。
但是，如果该公司的资产负债率较高，安全很容易超出净资产，该公司有能力控制风险而定。
However, if a higher rate of the company balance sheet, security can easily exceed the net assets, which depends on the company's ability to control the risk.
回归分析表明，中小板企业的净利润增长率与净资产收益率显著正相关，与资产负债率显者负相关。
The result showed positive correlation between net profit ratio and net assets gain, meanwhile, it took negative correlation to asset-liability ratio.
故净资产收益率、销售利润率的变化同CPI、M_1的变化相关性也变得较权益乘数、资产负债率差。
So, compared with the rights multiple and the property liabilities rate, the relativity between the change of rate of earning, the sale profit, and the change of the CPI and the M_1 becomes less.
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