摘要
稀土企业盈利状况极不稳定是当前我国稀土产业面临的严峻问题之一。资产结构与资本结构是否合理直接关系着企业的盈利状况。本文以我国13家稀土类上市公司为研究样本,首先采用主成分法对影响企业盈利能力的财务指标进行综合,再通过回归分析法对稀土企业资产结构、资本结构与盈利能力之间的关系进行回归分析。研究表明:稀土类上市公司资产结构与资本结构不够合理,优化资产结构与资本结构是提高稀土类上市公司盈利能力的重要途径。
The unstable current status of profits of rare earth companies is one of the serious problems for rare earth indus- try in China. Assets structure and capital structure which are reasonable or not directly relates to the profitability of enterpris- es. This paper studies 13 listed rare earth companies, at first, synthesizes the financial indicators which affect the profitability by principal component analysis, then analyzes the relationship of assets structure, capital structure and profitability through re- gression analysis. Results show that assets structure and capital structure of listed rare earth companies is unreasonable; the important way to increase the profitability of listed rare earth companies is to optimize assets structure and capital, structure.
出处
《财务与金融》
2014年第1期76-80,共5页
Accounting and Finance
基金
国家社会科学基金重点项目"多方利益博弈下的稀土产业管制研究"(11AJL006)
2013年江西理工大学研究生创新专项资金项目"稀土企业盈利稳定性与稀土行业持续健康发展研究"(YC2013-X17)
关键词
稀土类上市公司
资产结构
资本结构
盈利能力
Listed Rare Earth Companies
Assets Structure
Capital Structure
Profitability
