1.负债结构优化之法企业仅仅盯住资产负债率还不够,更要关注负债结构,尤其是短、长期债务的匹配,这样才能既发挥债务的最大经济效用,又能规避短期支付不能的风险。传统的偿债能力指标如速动比率等有诸多缺陷,为了优化债务结构,建议采用以流动资产与现金流量为基础的新的测算方法。 1. Optimizing the structure of the debt method Enterprises just looking at the asset-liability ratio is not enough, but also pay close attention to the debt structure, especially the short-term, long-term debt match, so as to both the maximum economic efficiency of debt, but also to avoid the risk of short-term payment can not . Traditional indicators of solvency, such as the quick ratio, have many shortcomings. In order to optimize the debt structure, it is recommended to adopt a new measurement method based on current assets and cash flow.