浙江上市公司资产结构与企业绩效相关性分析毕业论文.docVIP

毕业论文 （20_ _届） 浙江上市公司资产结构与企业绩效相关性分析 摘 要 资产结构问题是一个具有重大理论价值和实践意义的研究课题。从企业经营基本的要素资产结构出发，探讨资产结构对企业绩效的影响，无疑具有十分重要的意义。 本文在综合分析国内外研究成果的基础上，结合企业实际论述了优化资产结构的重要性和可行性，对企业资产结构的内涵、类型及其影响因素等基本理论问题进行了一定的探讨。 文章从浙江制造业上市公司的资产结构和企业绩效的特点入手，分析浙江制造业上市公司的资产结构与绩效的相关关系。从深沪两市抽出135家浙江制造业上市公司，从中抽取30家连续三年(07、08、09)均未被ST、*ST的公司，以其2007、2008、2009年对外公布的经审计的财务数据作为有效样本，将公司现金货币资金占比、应收账款占比、存货资产占比、流动资产占比、固定资产占比、无形资产占比、长期投资占比作为解释变量，；；Abstract Assets structure is a research topics which has major theoretical and practical significance. Starting with the basic management elements—assets structure , we try to research the impact of asset structure to exertion capacity， it will be great significant. This paper is based on the synthetically analysis of domestic and aboard study results, states the importance and the feasibility of assets optimization combined with the situations of the enterprises; makes inquire to the assets structure’s connotation, type and influencing factor. The article begins with the characters of assets structure and performance of listed companies. Through the characters I analyze the relationship between assets structure and performance, also adopt experimental methods to attest this relationship. To be specific, I select 135 manufacturing companies of Zhejiang from Shenzhen Stock Exchange and Shanghai Stock Exchange ,which haven’ t been ST for three years(07/08/09), and take their financial statements of the three years which have already been audited as the valid sample，the apply experimental methods to analyze the relationship between assets structure and the performance of companies. Through the analysis mentioned above to reveal that the reasonable distribution of assets is of great importance to the performance of a company. A good assets structure promote the improvement of performance, which further perfect the assets structure in turn, this is a beneficent circulation. So it is safe to conclude that keeping a reasonable assets structure is not only the main access to enha