摘要
通过建立净资产收益率与资产负债率的一元线性模型,运用实证会计研究方法,利用SPSS统计分析软件,分析了20家山西省上市公司2002—2006年的95个样本观测值,得出了二者存在正相关关系的结论,以期对山西省正在进行的上市公司股权分置改革提供一些建议。
In this paper, through building single variable linear model, using research method of positive accounting and software of statistical analysis, the author analyzed data of listed company of Shanxi province from 2002 to 2006 and concluded that there was positive relationship between them, which could provide some suggestions to listed companies in Shanxi province.
出处
《太原科技》
2010年第3期40-41,44,共3页
Taiyuan Science and Technology
关键词
上市公司
资本结构
经济效果
listed company
capital structure
economic effect
