| 上市公司融资结构与战略绩效相关性分析 |
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| 引用本文： | 周祖德,杨召文,张丽娟.上市公司融资结构与战略绩效相关性分析[J].武汉理工大学学报(信息与管理工程版),2006,28(1):79-82. |
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| 作者姓名： | 周祖德 杨召文 张丽娟 |
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| 作者单位： | 武汉理工大学,管理学院,湖北,武汉,430070 |
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| 摘 要： | 使用公司价值作为代表公司战略绩效的指标，来分析我国上市公司的融资结卡勾与战略绩效的相关性。实证结果表明，我国上市公司当前的相对价值与公司的资产报酬率以及资产负债比呈反比，而与公司的股东权益比、长短期负债比成正比。公司的价值成长能力与公司的资产报酬率成正比，而与公司的资产负债比、股东权益比、长短期负债比成反比。
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| 关 键 词： | 融资结构 战略绩效 相对价值 价值成长能力 |
| 文章编号： | 1007-144X（2006）01-0079-04 |
| 收稿时间： | 2005-09-25 |
| 修稿时间： | 2005-09-25 |
Relativity Analysis between Capital Structure and Strategic Performance of Chinese Listed Companies |
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| Zhou Zude,Yang Zhaowen,Zhang Lijuan.Relativity Analysis between Capital Structure and Strategic Performance of Chinese Listed Companies[J].Journal of Wuhan University of Technology(Information & Management Engineering),2006,28(1):79-82. |
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| Authors: | Zhou Zude Yang Zhaowen Zhang Lijuan |
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| Abstract: | The relativity between capital structure and strategic performance in Chinese listed companies is analyzed by using corporate value as an index of strategic performance. According to the results of empirical study, current relative corporate value is in inverse proportion to asset return ratio and asset liability ratio, and in direct proportion to equity interest and long term/short term liabilities ; the growth potential of corporate value is in direct proportion to asset return ratio, and in inverse proportion to asset liability ratio, equity interest and long term/short term liabilities. |
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| Keywords: | capital structure strategic performance relative corporate value growth potential |
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