摘要
运用SPSS17.0统计分析软件对18家农林类上市公司的负债经营与每股收益的相关性进行实证分析。结果表明,我国农林类上市公司的负债经营与每股收益呈先递增后递减的倒"U"型曲线相关关系,且目前农林类上市公司已超过最佳资本结构点。基于这一结论,对农林类企业实现持续发展和提升企业价值提出如下建议:合理控制负债规模,正确发挥财务杠杆效应;增加盈利能力,适当提高每股收益;拓宽融资渠道,恰当选择融资方式。
SPSS17.0 statistic analysis software was adopted to analyze correlation between debt management and earnings per share of 18 agriculture and forestry listing corporation.The results showed that it is first increasing then decreasing inverted ＂U＂ curve correlation between debt management and earnings per share,and the current agriculture and forestry listing corporations have exceeded the optimal capital structure.On the basis of this,several suggestions for realizing sustainable development and improving enterprises value were put forward,including proper control of debt scale,correct use of financial leverage effect; increasing profit ability and earnings per share; broadening financing channel,selecting appropriate financing ways.
出处
《安徽农业科学》
CAS
2013年第30期12173-12175,共3页
Journal of Anhui Agricultural Sciences
关键词
负债经营
每股收益
相关性
农林类上市公司
Debt management
EPS
Correlation
agriculture and forestry listing Corporation
