江苏板块上市公司资本结构与公司业绩的实证研究  

Empirical Research on the Relationship between Capital Structure and Company Performance in Jiangsu Province

作　　者：芮莹心[1] 许敏[1] 

机构地区：[1]南京工业大学经济管理学院,江苏南京210009

出　　处：《南京工业大学学报（社会科学版）》2009年第1期76-80,共5页Journal of Nanjing Tech University：Social Science Edition

基　　金：江苏省社会科学基金(07EYB032)

摘　　要：近年来很多学者对我国上市公司资本结构与公司业绩之间的关系进行了实证检验,得到正相关和负相关两种对立的结果。本文以江苏省59家上市公司为研究样本,建立面板数据模型,运用Eviews软件对其资本结构与公司业绩的相关性进行检验,得出负相关的结论,在对检验结果分析的基础上提出优化资本结构的建议。In recent years many scholars have done empirical tests on the relationship between capital structure and company performance in the listed companies in China, and obtained two opposite results： the positive and the negative. Taking the 59 listed companies in Jiangsu Province as the sample study, this paper establishes the panel data model, and uses the Eviews software to examine the relationship between the capital and company performance. The result shows that the relationship is negative. Based on this, the paper puts forward the suggestion of optimizing capital structure.

关 键 词：资本结构 公司业绩 相关性分析 江苏 

分 类 号：F270[经济管理—企业管理]