上市公司融资结构与经营绩效:一个文献综述  

The Relationship between Listed Companies Financial Structure and Operating Performance:A Literature Review

作　　者：陈杰[1] 杨文涛[1] 

机构地区：[1]合肥工业大学,安徽合肥230009

出　　处：《铜陵学院学报》2012年第1期51-54,共4页Journal of Tongling University

基　　金：安徽省软科学项目<安徽省上市公司融资结构与经营绩效研究>(编号:11020503064)成果

摘　　要：融资结构直接影响上市公司的经营绩效,两者的关系一直备受瞩目。国内外学者对此进行了广泛而深入的研究,但研究结论并不一致。文章从股权融资与经营绩效的关系和债权融资与经营绩效的关系两个方面进行阐述,得到一定的启示:绩效衡量指标应全面,既要包括财务指标,也要涵盖非财务指标;在考察两者的关系时应设法消除不同行业带来的影响。Financial structure directly affects operating performance of listed companies,and the relationship between them always receives much concern.There has been wide and deep studies both at home and abroad for a long time, but the conclusions are not consistent.The paper describes their relationship from two aspeets, that is, the relationship between ownership finaneing and operating performance and between debt financing and operating performance.We get some inspiration from that： measurement indicators of performance should be comprehensive,it is neeessary to include lqnancial indicators as well as non-financial indicators;when examining the relationship should try to eliminate the impact of different industries.

关 键 词：上市公司 融资结构 经营绩效 

分 类 号：F275[经济管理—企业管理]