调查数据表明,我国独立核算工业企业的负债率略高于西方国家;企业市场的长期债务上固定资产的比例处于合理适度的界限之内;企业流动负债的水平较高,低于200％的合理标准。 The survey data show that the indebted rate of China’s independent accounting industrial enterprises is slightly higher than that of western countries; the proportion of fixed assets in the long-term debts of the enterprise market is within a reasonable and appropriate limit; the level of current liabilities of enterprises is relatively high, with a reasonable level of less than 200% standard.