文章对我国上市公司1991 ~ 2003年的负债结构进行了全面分析。1997年以后上市公司的平均流动负债率和总负债率都呈上升趋势。
Analyzes of the debt structure of the publicly traded companies of China in the 1991-2003 period see an increasing trend in the average current debt ratio and total debt ratio after 1997.
目前，集团的总负债额为13亿美元，不过自有资金负债率已经达到了50%，因此耶弗拉兹目前还处于平衡的健康状态。
It already has debt of $1.3 billion, but with a debt-equity ratio of around 50%, Evraz's balance sheet is still fairly healthy.
结合石油企业的生产经营特点，分别提出了总资本报酬率高于或低于债务资本成本时石油企业合理负债率和负债额的数量确定方法，并给出了案例分析。
The quantitative limits of rational debt of petroleum enterprise are calculated when total capital return ratio is higher or lower than debt capital cost respectively. A case of calculation is given.
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