1, net assets ratio = net assets/total assets, and the decrease of net assets ratio means the increase of asset-liability ratio and the increase of corporate debt risk.

2. Net assets refer to the disposable assets owned by the enterprise, that is, owners' equity.

3. The net asset value of an enterprise refers to the total assets of the enterprise minus liabilities, which consists of two parts, one part is the capital invested by the enterprise at the beginning, including the premium part, and the other part is the assets created by the enterprise in the course of operation, including the donated assets, which belong to the owner's equity.

Extended data

Compared with creditors' rights and interests, owners' rights and interests generally have the following four basic characteristics:

1. Owner's equity can be used by the enterprise for a long time and continuously during the operation period, and the enterprise does not need to return capital to investors. Liabilities must be returned to creditors on schedule and become a burden for enterprises.

2. Business owners have the right to distribute after-tax profits with the capital invested in the business. Owners' equity is the main basis for an enterprise to distribute its after-tax net profit, and creditors have no right to distribute the profits of the enterprise except for obtaining interest according to regulations.

3. The owner of the enterprise has the right to exercise the management right of the enterprise, or authorize the management personnel to exercise the management right. However, creditors have no right to operate and manage.

4. The owner of the enterprise bears unlimited or limited liability for the debts and losses of the enterprise, while the creditor has nothing to do with other debts of the enterprise and generally does not bear the losses of the enterprise.

Baidu Encyclopedia: Owner's Rights and Interests