农业上市公司债务融资期限结构对企业业绩的影响研究  

The Influence of Debt Financing Term Structure of Agricultural Listed Company on Corporate Performance

作　　者：陈鑫萍 邹能锋[1] CHEN Xinping;ZOU Nengfeng(College of Economics and Management, Anhui Agricultural University, Hefei 230036, China)

机构地区：[1]安徽农业大学经济管理学院,安徽合肥230036

出　　处：《云南农业大学学报（社会科学版）》2019年第2期108-113,共6页Journal of Yunnan Agricultural University(Social Science)

摘　　要：利用2012—2016年在沪深交易所上市的农业公司为研究样本,采用因子分析法得出研究企业绩效的总指标,用回归分析法具体验证农业上市公司债务融资期限结构与企业绩效之间的关系。结论发现:选取的这些样本公司的长期负债比率越大,企业绩效越好,两者成正比关系,而短期负债融资则正好相反。Using the agricultural companies listed on the Shanghai and Shenzhen Stock Exchanges from 2012 to 2016 as the research sample, the factor analysis method was used to obtain the total index of the research enterprise performance, and the regression analysis method was used to verify the relationship between the debt financing term structure of the agricultural listed company and the enterprise performance. The relationship concluded that the larger the long-term debt ratio of the selected sample companies, the better the company’ s performance, the direct relationship between the two, while the short-term debt financing is just the opposite.

关 键 词：债务融资期限结构 企业绩效 农业上市公司 

分 类 号：F323.9[经济管理—产业经济]