| 资本结构与绩效的相关性研究——基于上市公司年报的实证分析 |
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| 引用本文： | 徐玉玲.资本结构与绩效的相关性研究——基于上市公司年报的实证分析[J].东北财经大学学报,2010(6):14-17. |
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| 作者姓名： | 徐玉玲 |
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| 作者单位： | 东北财经大学,金融学院,辽宁,大连,116025 |
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| 基金项目： | 辽宁省教育厅高等学校创新团队项目，辽宁省教育厅高等学校创新团队项目 |
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| 摘 要： | 现代公司财务理论是现代金融理论中最基础最重要的内容之一,而资本结构理论又在整个公司财务理论中举足轻重,本文从资本结构的基本理论入手,研究了我国上市公司资本结构的现状,并利用2009年上市公司披露的年报数据对资本结构和经营绩效的相关性进行了实证分析,以期能够对公司治理提供借鉴。
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| 关 键 词： | 资本结构 经营绩效 相关性分析 |
Relationship between Capital Structure and the Performance——A Empirical Study on Annual Report of Listed Companies |
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| XU Yu-ling.Relationship between Capital Structure and the Performance——A Empirical Study on Annual Report of Listed Companies[J].Journal of Dongbei University of Finance and Economics,2010(6):14-17. |
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| Authors: | XU Yu-ling |
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| Institution: | XU Yu-ling(Dongbei University of Finance and Economics,Dalian Liaoning 116025,China) |
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| Abstract: | The theory of corporate finance is one of the most important theories of modern finance,and the theory of capital structure is the core of modern corporate finance theory.Based on the basic theory of capital structure,this paper tries to take advantage of the newest data of annual financial statement to investigate the capital structure of the listed companies in China.We do empirical study on the capital structure and the business-performance in order to prove the relationship between them,and propose advices to the corporation of the listed companies. |
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| Keywords: | capital structure company performance correlative analysis |
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