摘要
负债经营问题是具有重大理论价值和实践意义的研究课题。文章采用资产负债率作为负债经营指标来反映公司的资本结构,以净资产收益率(ROE)来反映上市公司绩效,结合河北省上市公司年报数据,通过实证分析来说明河北省上市公司负债经营与企业绩效的联动关系。
Managing an enterprise with a loan is an issue that has a great theoretical value and practical meaning. Debtequity ratio is chosen to reflect the capital structure, and return of equity （ROE） is chosen to reflect the value of the listed companies. Based on the years＇ data of listed companies in Hebei provinces, the relationship between the management on debt and the company value is analyzed demonstratively and theoretically.
出处
《石家庄经济学院学报》
2009年第4期12-14,共3页
Journal of Shijiazhuang University of Economics
基金
国家自然科学基金(70772008)
河北省科技厅软科学项目(07457203D-7)的阶段性成果
关键词
负债经营
公司绩效
资产负债率
净资产收益率
liability operation
company performance
asset-liability ratio
return of equity
