负债结构比率
负债结构比率-
本文认为租赁融资方式对企业具有缓解债务负担、便捷融资、降低融资成本、增强资产流动性、优化负债结构及财务比率、利用税收好处、改善公司治理结构等好处。
The study educes the conclusion that the lease financing could lowers the financing cost , relieves the debt burden , facilities the financing , benefits the asset fluidity , beatified the balance sheet and cash ratio , uses the tax benefits and improve the firm management .