汽车制造业上市公司资本结构与财务绩效关系研究
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引用本文:陈一鸣,龚文斌,贺正楚.汽车制造业上市公司资本结构与财务绩效关系研究[J].经济数学,2017,(3):14-20
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陈一鸣,龚文斌,贺正楚 (长沙理工大学 经管学院湖南 长沙 410114) 
中文摘要:探讨了我国汽车制造业上市公司资本结构对财务绩效的影响.对汽车制造业上市公司资本结构与财务绩效相关数据进行了描述性统计分析,对资本结构和财务绩效综合因子之间的关系进行了因子分析和回归分析.结果表明:汽车制造业上市公司资产负债率与财务绩效不显著负相关,流动负债率与财务绩效显著负相关,股权集中度与财务绩效不显著正相关.并针对性地提出了对策:合理降低资产负债率和流动负债率、适度提高股权集中度、发展多元融资.
中文关键词:财务管理  财务绩效  SPSS  资本结构  汽车制造业上市公司
 
Research on the Correlation between Capital Structure and Financial Performance of Chinese Automobile Manufacturing Listed Companies
Abstract:The influence of capital structure on financial performance in Chinese automobile manufacturing listed companies was discussed.The related data of capital structure and financial performance of listed companies in automobile manufacturing industry was analyzed.Factor analysis and regression analysis were carried out on the relationship between capital structure and financial performance comprehensive factors.The results show that there is no significant negative correlation between asset liability ratio and financial performance of the listed companies in the auto manufacturing industry,financial performance is significantly negatively related to the current debt ratio and is not significantly positively related to the concentration of ownership.Countermeasures are put forward:reducing asset-liability ratio and current liability ratio reasonably,increasing equity concentration modestly,developing diversified financing.
keywords:financial management  financial performance  SPSS  capital structure  automobile manufacturing listed companies
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