国企上市公司资本结构对公司绩效的影响研究  

Effect of Capital Structure of Listed State-Owned Companies on Corporate Performance

作　　者：牛昆[1] 

机构地区：[1]新疆财经大学会计学院,新疆乌鲁木齐830012

出　　处：《山东纺织经济》2016年第12期8-10,共3页Shandong Textile Economy

摘　　要：国企上市公司的资本结构是否合理,将影响到企业资本控制的完善,决定着国有企业的前途,关系着中国经济体制改革的成败。为了探索以上二者间的关系,以我国10家国企上市公司在2009年-2013年这五年数据当作样本,通过回归分析进行调查研究,并且针对性地提出了建议。分析结果得出,国企上市公司股东权益比率和公司绩效正相关,资产负债率和公司绩效关系不确定。Whether the capital stmclme of listed stete-owned companies is reasonable will affect the perfection of the capital control of the enterprises, and determine the future of state-owned enterprises, which is related to the success of China＇s economic system reform.In order to explore the relationship between the above two, taking the data of 10 listed companies of China＇s SOEs in 2009- 2013 five-year as a sample, through the regression analysis of the investigation and research, this paper puts forward specific recommendations. The results show that the ratio of shareholdersf equity of listed companies is positively related to corporate performance, and the relationship between asset-liability ratio and corporate performance is uncertain.

关 键 词：国企上市公司 资本结构 公司绩效 

分 类 号：F276.1[经济管理—企业管理]