股份制企业资金结构绩效评价指标体系探讨

Study on Benefit Evaluating Index System of Capital Structure in Joint Stock Enterprise

基于公司财务管理目标假设，对股份公司的资金结构绩效评价指标体系进行探讨，认为：企业资金结构不能只是看资产负债率的高低，而应由一系列指标来考核；企业经济效益的好坏也不能只用净资产收益率或每股收益来衡量，而应用总资产报酬率来考核。

Based on financial management, the authors,in this paper. eapound that the yardstick of the capital structure in a joint stock enterprise is not only the liability asset ratio but also a series of indexes,and that its economic benefits can be judged not only by rate of income on net assets or rate of return per share,but also rate of return on total assets which is a core index of judging the general level of the economic benefits of a joint stock enterprise