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| Tekijä: | Liu, LiFeng |
| Otsikko: | Is Chinese enterprises rate of liabilities high? (original in Chinese) |
| Lehti: | Economic Management (c)
1996 : 12, p.11-12 |
| Asiasana: | ASSETS AND LIABILITIES DEBT FINANCING CORPORATE FINANCE CHINA |
| Kieli: | chi |
| Tiivistelmä: | In 1994, the rate of liabilities of whole industrial enterprises of independent accounting was 67%, a slightly higher than that of the advanced countries. The proportion of Chinese enterprises' average long-term debt service to fixed assets was 46.2%, which was within the rational boundary. However their flow liabilities level was higher. Therefore, in the appraisal of enterprises rate of liabilities, emphasis can not be put on the "general" rate of liabilities. Besides, when fixing the rational liabilities rates of enterprises, we must make an analysis separately according to the characteristics of industries and enterprises business and can not treat them all alike. |
SCIMA