资产结构与企业经营绩效的最优化配置研究——以中国纺织机械股份有限公司为例  

The Research of the Optimal Allocation of Assets Structure and Business Performance

作　　者：许拯声[1] 安宁[1] 

机构地区：[1]东华大学旭日工商管理学院,上海200051

出　　处：《南京财经大学学报》2012年第3期82-86,共5页Journal of Nanjing University of Finance and Economics

摘　　要：本文认为,较之资本结构,资产结构的研究更具实际应用价值和普适意义,它们才是创造公司价值和抵御各项风险的源泉。基于此,本文试图从逻辑和实证两个角度评价资产结构与企业绩效之间的关系,并希望通过评价实证结论的相关性程度,来求得各变量之间的函数方程式。在此基础上,本文再分别进行各变量的曲线拟合,试图通过在建立拟合方程模型的基础上,求出其最优资产配置值。This paper argues that the research of assets structure has more practical value and universal significance than capital structure. They are the main source of creating corporate value and warding off risks. As a result, this paper tries to e- valuate the relationship between assets structure and business performance through the correlation of the demonstration about lis- ted company. On this basis, the paper separately and then curve fitting each variable, trying to fit in the established model based on the equation, find the optimal asset allocation values. This paper will get the multivariate linear regression equation.

关 键 词：资产结构 回归分析 最优资产配置 

分 类 号：F273.4[经济管理—企业管理]