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本文以60家湖北籍上市公司为研究样本,并用样本公司2008-2014年间连续七年的数据,实证探讨企业资本结构、负债期限结构与公司业绩的关系,即探讨资产负债率、长期负债率、短期负债率对公司业绩的影响。结果显示,资产负债率、长期负债率与公司业绩呈正相关关系,短期负债率与公司业绩关系不明确,建议可以适当提高公司的资产负债率以及长期负债率来提高公司业绩。
In this paper, 60 Hubei listed companies as the research sample, and the sample company for 2008-2014 for seven consecutive years of data, the empirical study of corporate capital structure, debt maturity structure and the relationship between corporate performance, that is, the asset-liability ratio, long-term debt ratio, Impact of short-term debt ratio on company performance. The results show that asset-liability ratio and long-term debt ratio have a positive correlation with company performance. The relationship between short-term debt ratio and company performance is not clear. It is suggested that the company’s debt-to-asset ratio and long-term debt ratio should be properly raised to improve company performance.