摘要
对中国上市公司资产负债率与公司素质的关系进行实证研究后发现 ,总体上随着负债水平的提高 ,上市公司的财务状况逐步恶化 ,企业整体素质不断变差。但资产负债率不是公司素质的直接影响因子 ,二者之间不存在明显的相关性。初步的研究结果显示 ,上市公司总负债水平的临界点在 80 %左右。超过临界点之后 ,企业的财务状况呈加速恶化趋势。
This research focuses on the relationship of debt rate and quality of listed companies of China. Totally ,with the increasing of debt level, the status of financial affairs becomes going down, the total quality of listed companies becomes worsening. But there is no relationship between the two variables, that means the debt rate is not the direct factor to affect the quality of listed companies. In addition ,some related discussion has been presented.
出处
《延安大学学报（社会科学版）》
2002年第2期48-52,共5页
Journal of Yan'an University (Social Sciences Edition)
