摘要
以债务期限、债务来源对公司绩效的影响为研究内容,以优化债务融资结构,提高公司绩效为研究目标,用2010-2014年五年间沪深两市797家制造业上市公司为研究样本,通过对样本数据的描述性统计分析、相关性分析和回归分析,发现无论是流动负债或非流动负债,银行借款、商业信用或应付债券,对公司绩效的影响均为负相关,都不利于改善公司绩效。
In this paper the authors take the debt time limited, the debt resource as the research content and taking optimization of finance saucture to raise the corporations performance as the study aims, taking the listed companies of 797 manufactures from the period of 2010-2014 by means of description and analysis of the statistics. It is discovered that whether the corporation of the current liabilities or non-current liabilities, bank loans commerce trust or paid debt, it is the negative concerning to the companies that is not to improve the company performance.
出处
《城市学刊》
2017年第1期19-23,共5页
Journal of Urban Studies
基金
湖南省社科基金项目(11YBA045)
关键词
债务融资结构
公司绩效
上市公司
debt finance structure
corporation performance
Listed Comoanies
