CAJ | 학술논문

以建筑业上市公司2009-2010年数据为基础,考察资本结构对资产结构的影响。研究结果表明,我国建筑业上市公司的资产结构中收益性资产比重居于首位,资产负债率比重较高并与收益性资产有显著的正相关关系;非流动负债的比重较低,与收益性资产是负相关关系。在负债来源中,商业信用比重较高但与收益性资产呈现负相关关系;银行信用比重较低,和收益性资产的关联性不强。
이건축업상시공사2009-2010년수거위기출,고찰자본결구대자산결구적영향。연구결과표명,아국건축업상시공사적자산결구중수익성자산비중거우수위,자산부채솔비중교고병여수익성자산유현저적정상관관계;비류동부채적비중교저,여수익성자산시부상관관계。재부채래원중,상업신용비중교고단여수익성자산정현부상관관계;은행신용비중교저,화수익성자산적관련성불강。
Based on the 2009-2010 data of listed companies in construction industry,the influence of capital structure on asset structure is studied.The results show that earning assets ranks the first in the asset structure of listed companies in domestic construction industry,the ratio of asset-liability is high and it has positive correlation with earning assets;the ratio of non-current liabilities is low and it has negative correlation with earning assets.In the sources of debt,the proportion of commercial credit is high but it has negative correlation with earning assets;the proportion of bank credit is low and its relation to earning assets is not strong.