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中国上市稀土公司的资本结构与企业经营绩效相关性研究

程学华

青岛大学学报(自然科学版)2018,Vol.31Issue(2):134-137,4.
青岛大学学报(自然科学版)2018,Vol.31Issue(2):134-137,4.DOI:10.3969/j.issn.1006-1037.2018.05.23

中国上市稀土公司的资本结构与企业经营绩效相关性研究

Research on the Correlation Between Capital Structure and Business Performance of Listed Rare Earth Companies in China

程学华1

作者信息

  • 1. 安徽三联学院财会学院,合肥230601
  • 折叠

摘要

Abstract

Regarding the relationship between capital structure and business performance of listed Chinese rare earth companies in 2016 as the research object,made an assumption of relationship between capital structure and business performance through theoretical analysis,using SPSS 20.0 and EViews 6.0 to carry empirical analysis on the financial data of 13 listed Chinese rare earth companies.It was showed by the results that there was negative correlation between the listed rare earth company's capital structure and its business performance,provide corresponding guidance and suggestions for optimizing the capital structure and improving the economic benefit.

关键词

资本结构/企业经营绩效/实证分析/负相关

Key words

capital structure/business performance/empirical analysis/negative correlation

分类

管理科学

引用本文复制引用

程学华..中国上市稀土公司的资本结构与企业经营绩效相关性研究[J].青岛大学学报(自然科学版),2018,31(2):134-137,4.

基金项目

安徽省质量工程项目(批准号:2016zy044)资助 (批准号:2016zy044)

安徽省科研项目(批准号:SK2016A0345)资助 (批准号:SK2016A0345)

安徽省质量工程项目(批准号:2015jyxm417)资助 (批准号:2015jyxm417)

安徽三联学院校级人文重点项目(批准号:SKZD2017006)资助. (批准号:SKZD2017006)

青岛大学学报(自然科学版)

1006-1037

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