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公司资本结构与业绩之间存在一定的相关关系。现有研究大多是以一组样本选择一个业绩指标或一个行业多个业绩指标来检验上市公司资本结构与业绩之间的相关性。本文以创业板上市公司作为样本并从中选取了包括每股收益、加权平均净资产收益率、销售毛利率、销售净利率和总资产利润率在内的多个业绩指标对本类型中小型公司资本结构与业绩的相关性进行回归分析,结果表明除净资产收益率、销售净利率外其余业绩指标都存在着负相关。
The company’s capital structure and performance there is a certain correlation between. Most existing researches choose a performance indicator or a number of performance indicators of an industry to test the correlation between the capital structure and performance of listed companies. In this paper, GEM-listed companies as a sample and selected from including earnings per share, the weighted average return on net assets, sales gross margin, net profit margin and total assets, including profit margins, a number of performance indicators of this type of small and medium-sized company capital structure And the performance of the regression analysis, the results show that in addition to net return on assets, net profit margin and other performance indicators are negative correlation.