Debt to Equity Ratio[债务股本比]

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债务股本比（Debt to Equity Ratio）是衡量公司偿付能力与股本结构的指标， 它通过比较公司债务与公司股本， 来测量公司借债与偿付的能力。

债权人和投资者对债务股本比的运用

债权人和投资者都很紧密关注债务股本比，因为它显露出公司管理者在多大程度上愿意举债经营，而不是利用自有股本。 贷方如银行尤为敏感这一比率，因为过高的债务股本比将使他们面临贷款无法收回的风险。 对此风险，银行往往会通过限制性合同，迫使公司用超额现金流量偿付债务， 必须用现金支付的限制性要求也很普遍，同样还可以要求投资者自身投入更多股本。

债务股本比的计算

债务股本比公式相当简单：

即用总债务除以总股本。 可以再乘以100得到其百分比。

需要注意的是，总负债应包括所有营运及资金的租借付款项目。

有的时候，在计算时只考虑用需要支付利息的长期负债作为分子，来考察公司的债务股本结构。

债务股本比基准

将同一行业内不同公司的债务股本比进行比较，可能更有意义。 专家建议是最好将债务股本比放入一个较长的时间周期来考虑（比如几年），此外，还要考虑的因素有债务的偿付时间，它对公司的偿付能力有很大影响。

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比较：  Cash Flow from Operations[经营业务现金流量]  |  Dividend Payout Ratio[股息支付率]  |  Benchmarking[标杆分析]

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