科技型中小企業(yè)資本結構對企業(yè)績效影響研究.pdf

1、分類號UDC■●密級壘開暑哦瀘產(chǎn)篝’碩士研究生學位論文科技型中小企業(yè)資本結構對企業(yè)績效影響研究申請人：學號：培養(yǎng)單位：學科專業(yè)：研究方向：指導教師：完成日期：付寧寧2111397經(jīng)濟與工商管理學院會計學財務信息化管理蔡巖松副教授2014年3月1日黑龍江大學碩士學位論文AbstractWiththerapiddevelopmentoftheworldeconomytechnologicalcompetitivenesshasbecomea

2、neWdrivingforceoftheworldeconomyandanimportantindicatorofnationaldevelopmentcapabilitiesIn2009，ChinaofficiallylaunchedtheGEMFromthebeginningofthefiftytotoday。Smorethanafewhundred，ofwhichmorethan90％areSMECurrentlythestudy

3、ofthecapitalstructureandcorporateperformancearealot，buttherelevantfieldofresearchinvolvingSMEpracticeisrarelyThispaperstudiestheimpactofcapitalstructureOnfirmperformance，andproposesmoretargetedSMEreasonablesuggestionsfor

4、optimizingcapitalstructureandimprovingbusinessperformancefromtheperspectiveofSMEThispaperfirstlyintroducesthetheoryofcapitalstructureandcorporateperformance，andonthisbasis，analysesthethreeyeardataofcapitalstructureandcor

5、porateperformancestatusoftheGEMbydescribingstatisticalmethodsThen，itmakesfactoranalysisoftenindicatorsinfivecategorieslikeprofitabilityoperationalcapacityandSOonThenittriestofindouttherelationshipamongtheasset—liabilityr

6、atio，longtermshareholders‘equityratioandfirmperformancebyregressionanalysisThroughempiricalstudyitconcludesthatassetliabilityratioisnegativelycorrelatedwithcorporateperformance，andlongtermdebttoequityratioisnegativelycor

7、relatedwithcorporateperformanceAtlast，thispapermakessuggestiontoimprovethecorporateperformancebyimprovingcorporateextemalfinancingenvironmentandmaintainingthefirm’ScapitalstructureflexibilityaccordingtoempiricalresultsKe