旅游行业上市公司资本结构与企业绩效实证分析  

An Empirical Analysis of the Tourism Industry Listing Corporaton Capital Structure And Corporate Performance

作　　者：张琴[1] 吕变喜[1] 

机构地区：[1]山西大同大学商学院,山西大同037009

出　　处：《山西大同大学学报（社会科学版）》2016年第6期93-96,共4页Journal of Shanxi Datong University(Social Science Edition)

基　　金：教育部人文社会科学研究青年基金项目(10YJC630423)

摘　　要：随着我国市场经济的发展与完善,上市公司资本结构与绩效关系的研究日趋成为各领域的专家学者研究的热点所在。鉴于研究所选取的行业不同、着眼点不同,研究的实证结果也有所不同,但是这些结果都为区域经济发展和资本市场的完善做出了贡献。本文选取了22个在上证和深证上市的旅游类企业作为研究对象,分析其资本结构与企业绩效之间的关系。With the continuous development of China＇s market economy and the continuous improvement of the market economy, the relations between the capital structure and the performance becomes more and more popular boss company experts and scholars in various fields. In view of the different industry, different focus, different times in different places all the empirical research on the relationship between capital structure and performance of listed company results are different, but the contribution of these results for the development of regional economy and the perfection of capital market. This paper selects 22 listed companies in Shanghai and Shenzhen tourism enterprises as the research object, discuss the relationship between capital structure and corporate performance of their.

关 键 词：资本结构 企业绩效 线性回归分析 

分 类 号：F590[经济管理—旅游管理]