| 中小企业资本结构与经营绩效关系研究——基于中小企业板的实证分析 |
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| 引用本文： | 肖晗.中小企业资本结构与经营绩效关系研究——基于中小企业板的实证分析[J].经济研究导刊,2009(35):30-32. |
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| 作者姓名： | 肖晗 |
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| 作者单位： | 辽宁中医药大学,经济管理学院,沈阳,110032 |
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| 摘 要： | 以中小企业的佼佼者——在深交所中小企业板上市的公司为对象，研究其资本结构的现状，并从各公司2007年财务报告中选取盈利能力、营运能力等五方面共15个指标，采用主成分分析和线性回归，分析资本结构对其经营绩效的影响。经过分析，15个代表经营绩效的财务指标可以通过五个主成分表示，而且这五个主成分表示的经营绩效与代表资本结构的资产负债率和流动资产比率显著正相关，这说明我国中小企业上市公司资本结构与经营绩效的变动呈同向关系。
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| 关 键 词： | 中小企业 上市公司 资本结构 经营绩效 主成分分析 |
An empirical analysis of relationship between SME capital structure and business performance based on the SME board |
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| XIAO Han.An empirical analysis of relationship between SME capital structure and business performance based on the SME board[J].Economic Research Guide,2009(35):30-32. |
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| Authors: | XIAO Han |
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| Institution: | XIAO Han (School of economics management,Liaoning traditional Chinese medicine college,Shengyang 110032,China) |
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| Abstract: | This paper studied the status of its capital structure of outstanding small and medium enterprises - the companies listed in Shenzhen Stock Exchange SME board, and selected the profitability, operational capacity in five areas of 15 indicators using principal component analysis and linear regression method to analyze their capital structures＇ impact on the operating performance from 2007 financial reports.Through the analysis, 15 financial indicators can be expressed by 5 principal components, and the operating performance and capital structure had the significant positive correlation. |
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| Keywords: | SMEs listed companies capital structure business performance principal component analysis |
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