站在负债期限的立场研究财务绩效时主要是基于非流动负债率和流动负债率的角度进行考虑的。Inder K201517指出短期债务能使因信息不对称形成的代理成本减少。Goher Fatima 与 Waliur Rehman 201218等在系统地分析负债结构对巴基斯坦纺织行业企业盈利能力的影响后指出盈利能力和短期债务之间存在显著的正向相关性但是和长期债务之间呈负向相关性。综上负债期限按照时间长短的不同可划

When studying financial performance from the perspective of debt maturity, the focus is primarily on the angles of current and non-current debt ratios. Inder K. (2015) noted that short-term debt can reduce agency costs resulting from information asymmetry. After systematically analyzing the impact of debt structure on the profitability of the Pakistani textile industry, Goher Fatima and Waliur Rehman (2012) found a significant positive correlation between profitability and short-term debt, but a negative correlation with long-term debt. In summary, debt maturity can be divided into current and non-current debt, and the impact of debt maturity on financial performance varies depending on the length of the debt term. Compared to non-current debt, the financing cost of current assets is relatively low, which can reduce the cost of real estate investment and increase investment returns. Moreover, the requirement to repay principal and interest on current debt in the short term can make managers more cautious when making investment decisions to avoid financial risks, thereby constraining their over-investment behavior to some extent. The existence of current debt can promote managers to be more cautious in investment and fund management to avoid financial risks, thereby improving financial performance. Therefore, theoretically, the current debt ratio has a positive impact on a company's financial performance