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利用英国体育设施经营业2006—2011年的相关财务数据,对其资本结构进行分析并采用面板数据模型的影响因素进行研究。在资产结构方面,固定资产占总资产的比例较大;资本结构方面,负债和股东权益比例在1左右变化。对资本结构的影响因素建模分析发现,在行业不景气的情况下,资本结构与盈利能力正相关,与企业规模和成长能力负相关。
Based on the related financial data of sports industry in UK from 2006 to 2011, the paper analyzes the capital structure and uses the influencing factors of panel data model. In terms of asset structure, the proportion of fixed assets to total assets is large; in terms of capital structure, the ratio of liabilities and shareholders’ equity varies from one to another. The analysis of the influencing factors of capital structure found that the capital structure is positively correlated with the profitability in the condition of the industry downturn, which is negatively correlated with the scale and growth ability of enterprises.