以2003-2012年间湖南省上市公司为样本，采用多元线性回归对其资产结构与公司绩效之间的关系进行了实证研究。结果表明，湖南省上市公司流动资产比率与公司绩效呈微弱的正相关关系，固定资产比率对公司绩效的影响不显著，总资产周转率与公司绩效呈显著正相关关系。研究还发现，公司规模与公司绩效呈显著正相关关系，资产负债率与公司绩效呈显著负相关关系。%In recent years, the capital structure is increasingly concerned by scholars, and becomes a hot issue. But study of the relationship between capital structure and corporate performance is not enough, and the object of current study in China is mainly the whole of listed companies or an industry, instead of in a provincial area. Based on the listing corporations in Hunan Province from 2003 to 2012, this paper uses multiple linear regression to study the relationship between the assets structure and Firm Performance. The results show that there is weak positive correlation between current assets ratio and corporate performance, the effect of fixed assets ratio on corporate performance is not significant, and that there is significantly positive correlation between the total assets turnover and the company performance. The study has also found that there is significantly positive correlation between the scale of the company and company performance, and significantly negative correlation between debt ratio and corporate performance is found as well.
展开▼
