基于上证50指数公司资产负债结构的实证分析

The Empirical Analysis of Balance Sheet Based on SSE 50 Index Company

合理的资产负债结构,可以有效降低企业面临的经营与财务风险,提高资产运行效率,增加企业收益。比较理想的资产负债结构和上证50公司的现实情况,可以发现二者之间的差距及成因,找到优化企业的资产负债结构的途径,以及调整和修正理想的资产负债结构依据。

Reasonable balance sheet structure can effectively reduce the risk of the operation and finance which enterprises are faced with, improve operational efficiency of assets and increase their income. Comparing the ideal structure of assets and liabilities with the practical structure of SSE 50 index company, we can find the gap and the origin between the two structures, the way of optimizing the balance sheet structure as well as the foundations of adjusting and amending the structure of the ideal structure of assets and liabilities.