【摘要】 通过对德国、日本两国制造业１９８５～１９９３年间的资产负债表结构进行分析，总结了两国制造业在融资结构、资产结构和固定长期适合比率三个方面的特征，从中揭示出两国制造业是如何处理资产、负债和所有者权益之间的关系，从而达到对筹资风险的控制。可为我国企业确定其资产负债表结构提供参考更多还原

【Abstract】 This paper presents a discussion on the balance sheet structure of German and Japanese manufacturing industries during 1985～1993.The study identifies the characteristics of two countries’　manufacturing industries in financial structure,asset structure and the ratio of fixed assets to longterm　capital.It reveals how they control the funding risk through adjusting the proportions among assets,debt and owner’s equity.This paper could be used as reference for our enterprises on the decision of balance sheet structure.更多还原