中南大学学报：社会科学版
中南大學學報：社會科學版
중남대학학보：사회과학판
Journal of Central South Huiversity: Social Science
2014年
2期
30~34
,共null页
湖南省上市公司 资产结构 公司绩效 总资产收益率 总资产周转率 公司规模
湖南省上市公司 資產結構 公司績效 總資產收益率 總資產週轉率 公司規模
호남성상시공사 자산결구 공사적효 총자산수익솔 총자산주전솔 공사규모
listed companies in Hunan Province; Assets structure; Firm performance; Return on total assets; Totalassets turnover; Company size
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.
以2003-2012 年間湖南省上市公司為樣本,採用多元線性迴歸對其資產結構與公司績效之間的關繫進行瞭實證研究.結果錶明,湖南省上市公司流動資產比率與公司績效呈微弱的正相關關繫,固定資產比率對公司績效的影響不顯著,總資產週轉率與公司績效呈顯著正相關關繫.研究還髮現,公司規模與公司績效呈顯著正相關關繫,資產負債率與公司績效呈顯著負相關關繫.
이2003-2012 년간호남성상시공사위양본,채용다원선성회귀대기자산결구여공사적효지간적관계진행료실증연구.결과표명,호남성상시공사류동자산비솔여공사적효정미약적정상관관계,고정자산비솔대공사적효적영향불현저,총자산주전솔여공사적효정현저정상관관계.연구환발현,공사규모여공사적효정현저정상관관계,자산부채솔여공사적효정현저부상관관계.
In recent years, the capital structure is increasingly concerned by scholars, and becomes a hot issue. Butstudy of the relationship between capital structure and corporate performance is not enough, and the object of currentstudy in China is mainly the whole of listed companies or an industry, instead of in a provincial area. Based on thelisting corporations in Hunan Province from 2003 to 2012, this paper uses multiple linear regression to study therelationship between the assets structure and Firm Performance. The results show that there is weak positive correlationbetween current assets ratio and corporate performance, the effect of fixed assets ratio on corporate performance is notsignificant, and that there is significantly positive correlation between the total assets turnover and the companyperformance. The study has also found that there is significantly positive correlation between the scale of the companyand company performance, and significantly negative correlation between debt ratio and corporate performance isfound as well.
