公司特征因素对我国体育用品上市公司资本结构影响的研究

Study on the Influence of Company 's Characteristic Factors on the Capital Structure of China's Sports Goods Listed Companies

首先利用理论分析法总结出影响资本结构的一般性公司特征影响因素。再以深、港上市的体育用品公司年报数据为研究样本,采用因子分析和多元线性回归模型对影响资本结构的公司特征因素进行了深入分析。研究发现企业综合偿债能力对我国体育用品上市公司的资产结构产生显著影响。企业规模与存货周期状况与我国体育用品上市公司的资产结构无显著性关系。

First of all, the author analyzes the influencing factors of the general corporate characteristics that affect the capital structure by means of theoretieal analysis. The paper analyzes the characteristics of the company influencing the capital struc- ture by factor analysis and multiple linear regression model, and then analyzes the corporate characteristics of the capital structure. The study finds that the comprehensive solvency of enterprises has a significant impact on the asset structure of China＇s sporting goods listed companies. There is no significant relationship between the size of enterprises and the inventory cycle and the asset structure of China＇s sporting goods listed companies.