Ratio of capital to debt quota: when calculating the company's capital and debt capital according to the data in the financial statements, This violates the principles of market economy. In this case, if the company determines the capital and debt at the market price, they will be able to more accurately reflect the actual operating conditions. For example, the market value of the shares issued by a company is usually determined according to the number of shares issued and the market price of the shares, or the company, Borrowing money from banks usually replaces the market value of debt capital.