会计财务管理-资本结构与公司绩效的相关性实证研究.docxVIP

PAGE PAGE III 资本结构与公司绩效的相关性实证研究 摘要 资本结构是公司治理结构中重要的一个方面，通过作用于公司治理机制对上市公司的经营绩效产生影响。由于我国正处于完善医疗保障体系的上升过程，国家财政给医药市场扩容提供了有力的支撑。由于我国的城镇居民基本医疗保险制度试点范围在扩大，农村新型合作医疗得到全面推进。随着新的一轮医疗卫生体制改革的实施，我国的医药消费市场的正慢慢地显示出很大的潜力，这将能够很有力地推动我国的医药行业的迅速发展。因此，对制药业的研究逐渐增多。笔者在参考了国内外优秀的研究成果的基础上，对资本结构与企业经营绩效的相关理论进行了论述，然后对于我国医药上市公司资本结构对企业绩效影响的实证分析，通过提出假设，建立模型，选取数据，以及相关性分析，最终得出资本结构对公司绩效的影响，并且提出了对策建议。 关键词：上市公司；资本结构；公司绩效 ABSTRACT Capital structure is an important aspect of the corporate governance structure, which affects the business performance of listed companies through the mechanism of corporate governance. As China is in the process of improving the medical security system, the national finance has provided strong support for the expansion of the pharmaceutical market. With the continuous expansion of the pilot scope of the basic medical insurance system for urban residents, the new type of rural cooperative medical care has been comprehensively promoted, and the introduction and implementation of a new round of medical and health system reform and the huge potential of the domestic medical consumption market have gradually emerged, which will strongly promote the rapid development of Chinas medical industry. Therefore, the research on the pharmaceutical industry is gradually increasing. In this paper, on the basis of research results at home and abroad for reference, this paper discusses the relevant theories of capital structure and business performance, and then to our country medicine on the impact of capital structure on corporate performance of listed companies empirical analysis, through the hypothesized, establish model, selection of data, and correlation analysis, finally it is concluded that the influence of capital structure on corporate performance, and puts forward the countermeasures and Suggestions. Keywords: listed companies; Capital structure; Corporate performance 目 录 TOC \o 1-3 \h \z \u 摘要 I ABSTRACT I 一、引言 4 二、文献综述 4 （一）国外相关研究综述 5 （二）国内相关研究综述 5 三、资本结构