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资本结构与公司绩效的研究,一直是理论界和实业界研究的热点和难点问题。按照现代资本结构理论,资本结构的选择影响资本的使用效率、公司治理,最终影响公司绩效。本文以东北地区101家A股上市公司为样本,2010年度为考察期,通过对资本结构与经营绩效之间的关系进行实证分析,探讨了上市公司资本结构的特点以及对绩效的影响程度,以期为东北地区上市公司的进一步发展提出建议。
The research of capital structure and corporate performance has always been a hot and difficult issue for the theoretical and industrial research. In accordance with the modern theory of capital structure, the choice of capital structure affects the efficiency of the use of capital and corporate governance, ultimately affecting corporate performance. In this paper, 101 A-share listed companies in Northeast China as a sample, the 2010 annual inspection period, through the empirical analysis of the relationship between capital structure and operating performance, discusses the characteristics of listed companies, capital structure and the impact on performance, with a view to Suggestions for the further development of listed companies in Northeast China.