【摘要】 对资产负债率失真原因进行了理论分析，指出其计算公式中的分子、分母计价基础不一致和存在高估资产的现象，并提出了相应的解决办法更多还原

【Abstract】 Based on a theoretical analysis of the ratio of assets to liabilities,this paper points out that assets is on the historical cost basis and liabilities is on the present value and assets have a higher valuation and the paper also discusses how to solve this problem.更多还原