试从企业各个利益关系人的角度评价资产负债率。
财务预警系统功能
前景预测分析的作用
企业业绩评价系统构成要素
常见的综合分析评价方法主要有哪些？（最低回答出四个）
简述经济增加值价值管理体系内容。
题目
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长期偿债能力分析
资产负债率是综合反映企业偿绩能力的重要指标，不同的分析主体，对资产负债率的评价也有所不同。
（1）从债权人角度，他们最关心的是贷给企业的款项是否能够按期足额地收本金和利息，以为指标越低越好。
（2）从投资者角度，由于负债利息可以在计算所得税前扣除，因此负债高可以起到节税作用。对于投资者而言，只要债务成本率低于资产回报率，资产负债率越高越好。
（3）从企业经理人的角度看，负债是一把双刃剑，经营者需要在保障资金需要和控制财务风险之间取得平衡。
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