本文選題：資本結(jié)構(gòu) + 財(cái)務(wù)績效　； 參考：《西安工程大學(xué)》2015年碩士論文

【摘要】：在環(huán)境問題突出、資源緊缺的大背景下,節(jié)能環(huán)保產(chǎn)業(yè)成為當(dāng)代最具發(fā)展?jié)摿Φ念I(lǐng)域之一,也是我國加快培育和發(fā)展的新興產(chǎn)業(yè)之一。資本結(jié)構(gòu)和財(cái)務(wù)績效是財(cái)務(wù)理論研究的重要內(nèi)容,現(xiàn)有關(guān)于資本結(jié)構(gòu)與財(cái)務(wù)績效之間關(guān)系的研究較少。因此,論文對(duì)節(jié)能環(huán)保上市公司資本結(jié)構(gòu)與財(cái)務(wù)績效關(guān)系進(jìn)行研究,為我國節(jié)能環(huán)保上市公司優(yōu)化資本結(jié)構(gòu)、提高財(cái)務(wù)績效提供參考。論文理論部分采用文獻(xiàn)研究法,實(shí)證部分運(yùn)用SPSS17.0進(jìn)行描述性統(tǒng)計(jì)、因子分析和多元線性回歸分析,并對(duì)回歸方程進(jìn)行檢驗(yàn)。論文主要有三個(gè)創(chuàng)新點(diǎn),一是行業(yè)的創(chuàng)新;二是指標(biāo)的創(chuàng)新;三是研究思路的創(chuàng)新。論文首先對(duì)資本結(jié)構(gòu)與財(cái)務(wù)績效關(guān)系的國內(nèi)外研究現(xiàn)狀進(jìn)行了綜述,發(fā)現(xiàn)國內(nèi)外學(xué)者并未得出一致結(jié)論,接著對(duì)資本結(jié)構(gòu)與財(cái)務(wù)績效相關(guān)基礎(chǔ)理論進(jìn)行闡述。其次對(duì)節(jié)能環(huán)保上市公司資本結(jié)構(gòu)與財(cái)務(wù)績效特征進(jìn)行描述性統(tǒng)計(jì),發(fā)現(xiàn)我國節(jié)能環(huán)保上市公司資本結(jié)構(gòu)存在負(fù)債結(jié)構(gòu)不合理、股權(quán)高度集中的現(xiàn)象。最后利用多元線性回歸對(duì)97家樣本公司進(jìn)行分析,結(jié)果表明:財(cái)務(wù)績效與資產(chǎn)負(fù)債率、流動(dòng)負(fù)債率負(fù)相關(guān),與股權(quán)集中度、國有股持股比例正相關(guān);負(fù)債水平與公司盈利水平、回款水平正相關(guān),與債務(wù)風(fēng)險(xiǎn)承受水平、經(jīng)營水平以及資產(chǎn)水平負(fù)相關(guān);股權(quán)集中度與盈利水平、債務(wù)風(fēng)險(xiǎn)承受水平、經(jīng)營水平正相關(guān),與資產(chǎn)水平、回款水平負(fù)相關(guān)。
[Abstract]:Under the background of outstanding environmental problems and shortage of resources, energy saving and environmental protection industry has become one of the most promising fields in the present era, and it is also one of the emerging industries in China to speed up its cultivation and development.Capital structure and financial performance are important contents of financial theory research, but there are few researches on the relationship between capital structure and financial performance.Therefore, this paper studies the relationship between capital structure and financial performance of energy saving and environmental protection listed companies, and provides reference for China's energy saving and environmental protection listed companies to optimize capital structure and improve financial performance.The theoretical part of the paper adopts the literature research method, the empirical part uses SPSS17.0 to carry on the descriptive statistics, the factor analysis and the multivariate linear regression analysis, and carries on the test to the regression equation.There are three innovation points in this paper, one is the innovation of the industry, the other is the innovation of the index, and the third is the innovation of the research ideas.Firstly, this paper summarizes the current research situation of the relationship between capital structure and financial performance at home and abroad, and finds that scholars at home and abroad have not reached a consistent conclusion, and then expatiate on the basic theory of capital structure and financial performance.Secondly, the capital structure and financial performance characteristics of energy saving and environmental protection listed companies are described. It is found that the capital structure of energy saving and environmental protection listed companies in China is unreasonable in debt structure and highly concentrated in equity.Finally, 97 sample companies are analyzed by multiple linear regression. The results show that financial performance is negatively related to asset-liability ratio, current debt ratio, equity concentration, state-owned stock holding ratio, debt level and corporate profitability.The level of return is positively correlated with debt risk bearing level, management level and asset level, and equity concentration is negatively correlated with profit level, debt risk tolerance level, management level and asset level, return level.
【學(xué)位授予單位】：西安工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：X196;F275

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李連華;陳鈺;;企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績效相關(guān)性研究——基于杭州市化工行業(yè)企業(yè)的數(shù)據(jù)分析[J];財(cái)會(huì)通訊;2012年33期

2 沈蓓蕾;;我國上市食品企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績效的關(guān)系[J];經(jīng)營與管理;2013年11期

3 蔣紅蕓;景珊珊;;企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績效相關(guān)性研究——以醫(yī)藥制造業(yè)上市公司為例[J];會(huì)計(jì)之友;2013年01期

4 ;研究首次發(fā)現(xiàn)公司風(fēng)險(xiǎn)品質(zhì)與財(cái)務(wù)績效間有關(guān)聯(lián)的證據(jù)[J];安防科技;2004年08期

5 畢e，

本文編號(hào)：1774074