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摘 要：资本结构是财务理论和理论实践的重要研究对象，它影响到公司的资本成本进而影响到绩效，而且还会影响企业的治理结构。优化上市公司的资本结构能够提升公司的素质和投资价值，并增强投资者的信心以及促进证券市场的健康发展，因此对资本结构的研究具有一定的理论价值。本文采用了实证的研究方法，研究了资本结构与公司绩效之间的关系，文章首先是回顾了资本结构的相关理论及国内外学者的研究成果，然后描述了我国信息技术业上市公司的资本结构与公司绩效现状。在实证部分，将可以反映公司绩效的净资产收益率作为因变量，反映公司资本结构的3项指标作为自变量，并设计了实证模型，然后采用回归分析方法确立了资本结构与公司绩效之间的关系，最后针对研究结果提出相关对策及建议。67992
毕业论文关 键 词：信息技术业，资本结构，公司绩效
Abstract：Capital structure is an important object of study of financial theory and practice, and is the foundation of the company's financial situation and development strategy, it affects the enterprise's governance structure. To optimize the capital structure of listed companies to enhance the company's quality and investment value, and enhance the confidence of investors and promote the healthy development of securities market, therefore the study of capital structure has a certain theoretical value. USES empirical research methods, this paper studies the relationship between capital structure and corporate performance, the article first reviews the capital structure of the related theory and research results of scholars both at home and abroad, and then describes the information technology industry in our country the status quo of capital structure and corporate performance of listed companies. In the empirical part, will be able to reflect the performance of company net assets yield as the dependent variable, reflect the company's capital structure of the three indicators as independent variables, and design an empirical model, then USES the regression analysis method to establish the relationship between capital structure and corporate performance, and finally based on the results of the study puts forward relevant countermeasures and Suggestions.
Keywords: Information technology industry , Capital Structure, Performance management
目 录
1 引言 3
2 资本结构与公司绩效的理论基础及文献回顾 3
2.1 概念阐述 3
2.2 资本结构的理论基础 4
2.3 国内外关于资本结构与公司绩效相关性的研究现状 5
3 我国信息技术业上市公司的资本结构与绩效现状 6
3.1 资本结构概况 6
3.2 公司绩效概况 7
3.3 资本结构与公司绩效的现状 8
4 信息技术业上市公司资本结构与公司绩效关系的实证研究 9
4.1 样本的选取和数据来源 9
4.2 变量设计 9
4.3 实证假设 10
4.4 模型的构建 10
4.5 实证研究结果及分析 11
结论 15
参考文献 16