摘要
煤炭产业对我国经济的发展有着重要的推动作用,我国煤炭上市公司的经营绩效又对煤炭产业健康稳定发展有着举足轻重的作用。上市公司的债务类型结构与企业经营绩效之间存在着密切的逻辑关系。根据山西煤炭行业上市公司的年报数据,通过分析该行业上市公司的债务类型结构,在此基础上采用多元线性回归模型检验并估计山西煤炭行业的债务结构与企业经营绩效之间的关系,通过因素分析,可对山西煤炭上市公司的债务类型结构与经营绩效的相关性作出综合评定。
The coal industry has been promoting the economic growth of our country powerfully, while the operating performance of listed coal companies is playing a key role in the healthy and stable development of coal industry. There is a close logic relationship between the corporation's debt type structure and its operating performance. This paper analyzes the debt type structure of the listed companies of Shanxi coal industry according to the annual data, and especially assesses the relevance between the debt type structure and the operating performance of Shanxi coal industry by using multiple linear regression models. By factor analyzing, a comprehensive assessment in the correlation has been made of the listed companies of Shanxi coal industry.
出处
《西安建筑科技大学学报(社会科学版)》
2013年第4期40-46,共7页
Journal of Xi'an University of Architecture & Technology(Social Science Edition)
关键词
因素分析
债务类型结构
经营绩效
factor analysis
debt type structure
operating performance