资本结构与金融机构绩效之间的联系研究

On the Relationship between Capital Structure and Financial Institution Performance

资本结构既能体现一个企业的偿债和再融资能力,也能预示一个企业未来的获利能力,是评价企业财务状况的一项重要指标。关于上市公司资本结构与经营绩效之间的相关性一直是学者争相研究的热点,随着市场经济不断发展以及经济全球化的不断加深,金融机构发挥着重要作用。因此,以银行业为例通过建立多元线性回归模型来探究金融机构的资本结构与绩效之间的相关关系,根据研究结果,提出适当降低负债比率,优化资本结构,加强管理层约束和规范绩效评价体系等建议。

Capital structure can reflect the debt service and refinancing ability of an enterprise,and it also can predict the future profit ability of an enterprise,and it is an important index to evaluate the finan-cial situation of an enterprise.The correlation between the capital structure of the listing corporation and business performance has been the hot spot for scholars to study,with market economy continuous devel-opment as well as economic globalization continues to deepen,financial institution plays an important role. Therefore,in the banking sector,for example by establishing multiple linear regression model to explore the relationship between capital structure and performance of financial institutions,according to the results of this study proposed appropriate to reduce the debt ratio,optimize the capital structure,strengthen man-agement constraints and regulate the performance evaluation system.