| 山东省上市公司资本结构与经营业绩评价 |
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| 引用本文： | 沈永建,曲慧. 山东省上市公司资本结构与经营业绩评价[J]. 山东工商学院学报, 2006, 20(3): 83-88 |
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| 作者姓名： | 沈永建 曲慧 |
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| 作者单位： | 1. 山东财政学院,会计学院,济南,250014
2. 山东工商学院,数学与信息科学学院,山东,烟台,264005 |
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| 摘 要： | 利用SPSS分析软件对山东省非ST上市公司2001年至2003年的债务资本、股权资本和人力资本与业绩指标作了相关性分析,并将非ST公司与ST公司的资本结构指标、含国有股和不含国有股企业的业绩、有高管层持股与无高管层持股企业业绩进行了对比分析,找到了上市公司在资本结构方面存在总负债过高、长期债务水平过低、高管持股较少等问题。
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| 关 键 词： | 资本结构 上市公司 相关性分析 |
| 文章编号： | 1672-5956（2006）03-0083-06 |
| 收稿时间： | 2005-12-05 |
| 修稿时间： | 2005-12-05 |
Evaluation of Capital Structure and Management Achievement of Listed Companies in Shandong Province |
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| SHEN Yong-jian,QU Hui. Evaluation of Capital Structure and Management Achievement of Listed Companies in Shandong Province[J]. Journal of Shandong Institute of Business and Technology, 2006, 20(3): 83-88 |
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| Authors: | SHEN Yong-jian QU Hui |
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| Abstract: | This paper proposes the correlation analysis between the debt capital, stock capital, labor resources and the performance index of the non-ST listed companies in Shandong Province from the year of 2001 to 2003 by means of SPSS. Besides, a comparative analysis is drawn about the capital structure between ST listed companies and non-ST ones, the performance of state-owned enterprises and non-state-owned ones, high ranking stock holders and non-stock holders. Some problems are found, such as the capital structure is in high-debt, the long-term debt level is excessively low, and the high ranking stock holders are less, etc.. |
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| Keywords: | capital structure listed companies correlation analysis |
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