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资本结构表示企业的融资结果,明确企业的产权归属,同时也规定了不同投资主体的权益及其所承担的风险,是评价企业财务状况的一项重要指标。资本结构有狭义和广义之分,狭义资本结构是指企业长期负债与其权益资本的比例关系,广义则是指企业各种要素的组合结构,反映的是企业的总负债与总资产、总负债与总权益之间的相互关系。本文采取广义的资本结构,即总负债与总资产的比例。选取了2012-2013年内蒙古26家上市公司的财务数据
The capital structure indicates the financing result of the enterprise, clarifies the ownership of the enterprise, and also stipulates the rights and interests of different investors and the risks they bear. It is an important indicator to evaluate the financial status of an enterprise. Capital structure has narrow and broad sense. Narrow capital structure refers to the ratio of long-term debt to equity capital, while broad sense refers to the combination of various elements of an enterprise. It reflects the relationship between total liabilities and total assets, total liabilities and The relationship between the total equity. This article takes a broad sense of the capital structure, ie the ratio of total liabilities to total assets. Selected the financial data of 26 listed companies in Inner Mongolia in 2012-2013