摘要
在确定资本结构指标和公司绩效指标的基础上,利用因子分析法和回归分析法实证分析我国体育用品企业资本结构与公司绩效之间的关系.研究结果表明:我国体育用品企业的资产负债率与公司绩效存在非常显著的负相关(T=-4.296,α=0.000);固定资产比率与公司绩效存在非常显著的正相关关系(T=3.197,α=0.002);流动资产比率与公司绩效呈负相关关系(T=-1.861,α=0.069);存货比率与公司绩效呈正相关,但不显著(T=0.0959,α=0.342);第一大股东持股比率与公司绩效呈负相关关系,但不具显著性(T=-0.047,α=0.806).据此,为我国体育用品企业的发展提出合理建议.
Factor analysis and regression analysis methods were used to analyze relationship between capital structure and company performance for sports goods enterprises in China by determining capital structure indicators and company performance index.A significant negative correlation between debt-to-asset ratio and company performance was found,as well as a significant negative correlation between fixed assets ratio and company performance,a negative correlation between liquidity ratio and company performance. Inventory ratio and company performance were found to be positively correlated.A negative correlation was found between the first big shareholder ownership and company performance.Reasonable suggestions were put forward.
出处
《北京师范大学学报（自然科学版）》
CAS
CSCD
北大核心
2014年第3期326-330,共5页
Journal of Beijing Normal University(Natural Science)
基金
国家社会科学基金教育学青年课题资助项目(CLA130195)
北京高等学校青年英才计划资助项目(YETP0279)
关键词
体育用品企业
资本结构
公司绩效
sporting goodenterprises
capital structure
company performance
