净资产负债率

这就提出了很多新的会计课题，如：每股净收益、资产负债率的计量。

It requires a lot of new questions , such as earning per share and debt / asset ratio .

而另一些控制指标如资产净利率、资产负债率等对审计意见类型也有一定的影响。

And some other indicators such as asset-net interest ratio , Debt-to-assets ratio also have certain effect to the auditing opinions types .

研究发现：（1）是否享受税收优惠对主营业务利润率、资产净利率和资产负债率有显著影响；

The research discovers that : ( 1 ) Whether enjoy the tax preference has the obvious influence to main camp service profit margin , property net profit rate and property ratio of debt .

同时，公司绩效指标净资产收益率与清洁审计意见正相关；净资产负债率与清洁审计意见负相关；资产规模对审计意见的影响不显著。

Meanwhile , there is a positive correlation between return on equity and the clean audit opinion . Net assets debts ratio is negatively correlated with the clean audit opinions ; There is little significant impact of asset size on the audit opinion .