长期负债比率又称“资本化比率”，是从总体上判断企业债务状况的一个指标，它是长期负债与资产总额的比率。资产总额是负债与股东权益之和。
第二步对资产负债率、长期负债比率等与经营绩效指数进行回归分析。
Second, we make regressive analysis in debt concentration, long - term debt proportion and performance index.
但回归结果显示，固定资产比率与长期负债率在5%的水平上正相关，与理论预期相一致。
But the regression results show that the fixed assets ratio is positively correlated with long-term debt ratio at 5% level, which is consistent with the expected result.
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