我国上市公司资产结构对企业绩效影响的实证研究——基于行业的实证研究

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1、fli东大学硕{?学位论文__-__●__-__I"1I,m,,IIIIIIIIIIIll"I,IIIII■■ABSTRACTTheresearchoftherelationshipbetweentheassetsstructureandtheperformanceofthelistedcompaniesinourcountryistheoutcomeofthedevelopmentofo嚣economy．Withthedevelopmentofourmarketeconomyandthestandardizationofthecomp

2、anies’rules，theresearchoftherelationshipbetweentheassetsstructureandtheperformancebecomesthefocusofthetheoreticalresearchandpracticalresearch．Now,undertherunningconditionofcapitalmarketinourcountry,ithaspracticalsignificancetoresearchtherelationshipbetweentheassetsstruct

3、ureandtheperformanceofthelistedcompanies。Assetsstructureproblemisanimportantprobleminenterprisefinancialdecision．Itreflectsthedegreeoftheuseofthefund．Rationalassetsstructurefunctionsasanecessaryconditionthatkeepenterprisesoperationnormalandhelprealizesoundcycleoftheireco

4、nomicactivities。IftheassetsstructuresofChinaenterprisesarenotrationalenough，itseriouslymenacestheexistenceanddevelopmentofenterprises,andyieldsunfavorableaffectionupontheentirenationaleconomy．Basedoncapitalstructuretheory,thispaperchoose8industriesclassifiedaccordingtoth

5、eCSMAR,analyzedthefinancialdataofthelistedcompaniesinstockmarketAandBfromyear2004to2006，showedtheirdifferenceinassetsstructureamongindustries。Theconclusionsareasfollows：Thedifferenceinassetsstructureissignificantamongdifferentindustries．Thedifferenceintherelationshipbetw

6、eentheassetsstructureandtheperformanceofthelistedcompaniesissignificantamongdifferentindustries．Now,Companiesshouldconsidertheindustrycharacteristicaswellasotherfactorstooptimizeitsassetsstructure．Thepaperhassixchapters：Thefirstchaptergenerallyintroducesthesignificanceof

7、thestudy,thebackgroundofthestudy,thestudyarea,thestudymethod，thestructurearrangementandcreativepointsofthepaper；Thesecondchapteraretheorybasisandliteratureanalysis，introducingtherelativetheoryandS尔大学硕fj学位论文relativeempiricalliteraturesonassetsstructureandthecorporateperfo

8、rmance；Thethirdchapterisdefiningthesamplestostudy,choosingcorporateperformanceandassetsstructureindex，b