摘要
采用截面分析法和Pearson相关系数,以我国电力行业的上市公司为例,对其资本结构和公司绩效的关系进行了实证研究,得出了两者正相关的结论。并针对我国所有上市公司资本结构的特点及普遍存在的问题,提出了应大力发展企业债券市场,鼓励适当的股票回购,完善信用评级制度等一系列建议。
This paper does an empirical analysis on the relation between capital structure and firm performance of the electric-power listed companies. The analysis employs section analyzing method and Pearson correlation coefficient. Finally, it draws a conclusion that the capital structure and the firm performance are positively related. According to the characteristics of all the listed companies and the problems existing universally, the authors also put forward a series of suggestions such as greatly developing bond market, encouraging appropriate stock repurchase and improving credit evaluation system.
出处
《湖南大学学报（社会科学版）》
2003年第3期31-33,共3页
Journal of Hunan University(Social Sciences)
基金
湖南省自然科学基金资助项目(01JJY2124)
湖南省科委软科学课题(00ZRN2018).
