| 我国上市公司融资与绩效分析 |
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| 引用本文： | 刘慧芳.我国上市公司融资与绩效分析[J].新疆职业大学学报,2010,18(4):24-26. |
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| 作者姓名： | 刘慧芳 |
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| 作者单位： | 新疆职业大学,商学院,新疆,乌鲁木齐,830013 |
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| 摘 要： | 企业融资是现代企业经营决策的一项重要内容。融资结构是公司经营决策的基础和依据,融资结构的选择在很大程度上决定着公司绩效的高低。西方发达国家的理论和实证研究表明：一定的负债对企业提高自身价值是有益的;同时,企业融资是有顺序的,即应首选内源融资,若需外源融资,应首选举债,然后才发行股票。而我国的一些研究表明,我国上市公司的融资顺序与西方现代资本结构理论关于融资优序原则存在明显的冲突。
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| 关 键 词： | 上市公司 融资结构 绩效分析 |
Financial Structure and Performance Analysis of Trading Enterprise |
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| LIU Hui-fang.Financial Structure and Performance Analysis of Trading Enterprise[J].Journal of Xinjiang Vocational University,2010,18(4):24-26. |
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| Authors: | LIU Hui-fang |
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| Institution: | LIU Hui-fang (Commercial College, Xinjiang Vocational University, Urumqi, Xinjiang830013) |
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| Abstract: | Financial structure is the base of providing advice to the management for making business decisions, the choice of financial structure greatly determines the performance of the company. The theories and empirical researches that were put forwards by the western developed countries： a certain amount of liabilities do good to increase its value. At the same time, corporate finance needs to be put into orders, it means the preferred endogenous corporate finance. If it needs exogenous corporate finance, we should take debt financing as preference, then the stock issuance. However, the studies of China show that the pecking order of trading enterprises in China have conflicts with the pecking order theory of Western contemporary Capital Structure Theory. |
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| Keywords: | trading enterprise financial structure performance analysis |
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