| 债务融资与公司业绩的实证研究 |
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| 引用本文： | 张彬,王曙光. 债务融资与公司业绩的实证研究[J]. 审计与经济研究, 2007, 22(5): 102-105 |
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| 作者姓名： | 张彬 王曙光 |
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| 作者单位： | 青岛理工大学,商学院,山东,青岛,266520 |
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| 摘 要： | 运用中国上市公司2003年至2005年的数据,对债务融资与公司业绩的关系进行实证分析,发现中国上市公司债务融资比例偏低,且有减少的趋势;债务融资率与企业业绩具有正相关关系,债务融资对提高企业业绩有积极的影响.针对我国上市公司的债务融资状况,提出了相应的改进措施.
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| 关 键 词： | 债务融资 公司业绩 实证分析 |
| 文章编号： | 1004-4833（2007）05-0102-04 |
| 修稿时间： | 2007-05-27 |
Debt Financing and Corporate Performance: An Empirical Research Based on Chinese Listed Companies |
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| ZHANG Bin,WANG Shu-guang. Debt Financing and Corporate Performance: An Empirical Research Based on Chinese Listed Companies[J]. , 2007, 22(5): 102-105 |
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| Authors: | ZHANG Bin WANG Shu-guang |
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| Affiliation: | School of Business, Qingdao Technological University, Qingdao 266520, China |
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| Abstract: | Researchers have different conclusions about the relationship between debt financing and corporate performance. This study makes an empirical research based on the data from Chinese listed companies during the year 2003--2005. We find that the proportion of debt financing in Chinese listed companies is not large and tends to be low and also debt financing has the positive correlation with corporate performance. Finally we put forward proposals to improve this situation. |
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| Keywords: | debt financing corporate performance empirical research |
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