For the second straight year, North Carolina has been ranked the second best state for business by Chief Executive Magazine.

The news is being touted by Gov. Bev Perdue and Keith Crisco, the state's commerce secretary, as further proof of North Carolina's business-friendly climate and quality workforce.

The rankings are based on surveys completed by 556 CEOs who were asked questions about each state's taxation and regulations, workforce and living environment.

"Not surprisingly, states with punitive tax and regulatory regimes are punished with lower rankings, and this can offset even positive scores on quality of living environment," the magazine notes in a write-up on this year's rankings.

"While state incentives are always welcome, what CEOs often seek are areas with consistent policies and regulations that allow them to plan, as well as intangible factors such as a state’s overall attitude toward business and the work ethic of its population."

Texas earned the top spot in this year's rankings. North Carolina was followed by Florida, Tennessee, Georgia, Indiana, Virginia and South Carolina.

So what to make of these rankings?

Well, it seems fair to note that CEOs as a group aren't exactly hurting right now.