学习戴兴根同志《改进和完善资产负债率计算方法的探讨》一文(载《财务与会计》1994年第3期,下面称戴文),颇受启迪。但如何认识资产负债率计算方法,笔者与戴文所谈某些论点、观点不同,下面谈谈我的管见,以与戴兴根同志商榷,并请同行指正。戴文认为,在进行财务评价活动中,计算资产负债率时应将有关的费用、损失剔除,其理由是“资产是指 Learning from Comrade Dai Xingen’s ”A discussion on how to improve and improve the calculation method of asset-liability ratio“ (Finance and Accounting, No. 3, 1994, hereinafter referred to as Dai Wen) is quite enlightening. However, how do we understand the calculation of asset-liability ratio? The author differs from Dai Wen’s on certain arguments and viewpoints. Let’s talk about my opinions and discuss it with Comrade Dai Xingen and ask colleagues to correct me. Dai Wen believes that in carrying out financial evaluation activities, the relevant expenses and losses should be excluded when calculating the asset-liability ratio. The reason is that ”assets refer to