| 债权融资结构对公司绩效的影响——基于农业类上市公司 |
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| 引用本文： | 王新利,张弘瑶.债权融资结构对公司绩效的影响——基于农业类上市公司[J].黑龙江八一农垦大学学报,2014(2):102-105. |
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| 作者姓名： | 王新利 张弘瑶 |
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| 作者单位： | 黑龙江八一农垦大学会计学院,大庆163319 |
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| 摘 要： | 基于农业类上市公司的行业特色和现有财务状况,从企业债务规模、债权结构和债务期限三个方面评价企业的绩效水平。采用多元线性回归的方法,通过对数据的选取,模型的构建,分析现有债权融资结构对于公司绩效的影响,结合我国农业类上市公司具体情况分析得到总体债务水平较高,融资结构较为单一的结论,并据此给出建议。
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| 关 键 词： | 债权治理结构 公司绩效 多元线性回归 |
Effect of Debt Financing Structure on the Corporate Performance --Based on Agricultural Listed Companies |
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| Wang Xinli,Zhang Hongyao.Effect of Debt Financing Structure on the Corporate Performance --Based on Agricultural Listed Companies[J].Journal of Heilongjiang August First Land Reclamation University,2014(2):102-105. |
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| Authors: | Wang Xinli Zhang Hongyao |
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| Institution: | (College of Accounting, Heilongjiang Bayi Agricultural University, Daqing 163319) |
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| Abstract: | According to industry characteristic and current financial situation of the agricultural listed companies, enterprise performance level was evaluated from its debt scale, the debt structure and debt maturities. Using multiple linear regression method, the selection of data, the construction of models to analyze the current debt financing structure on the corporate performance, combined with the specific situation analysis of china＇s agricultural listed companies to get the conclusion was that the overall debt level was higher and the financing structure was relatively single, and provided advices. |
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| Keywords: | creditor＇s governance rights structure performance multiple linear regression |
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