This paper analyzes capital structure and corporate performance of listed companies in cultural industries and makes an empirical study on their relationship based on sample data (2006--2011) of listed companies. The results show that the capital structure of these listed companies is marked by a low asset liability ratio, a high current asset liability ratio, and a high equity concentration. While there is a significant negative correlation between corporate performance and capital structure, the current asset liability ratio is negatively related with corporate performance.%本文通过对我国A股市场中文化产业类上市公司的资本结构和绩效进行描述性分析,选择2006-2011年间文化产业上市公司的样本数据,进行主成分和线性回归分析,结果发现:我国文化产业类上市公司资本结构存在资产负债率低、流动资产负债率高和股权集中度过高的特点;文化产业类上市公司资本结构与公司绩效存在显著的负相关关系,但并不存在一定的二次曲线关系,流动资产负债率与公司绩效显著负相关。
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