本文选取2013-2015年新三板公司数据,实证研究了新三板挂牌公司资本结构与企业绩效的关系,研究结果表明新三板公司资本结构与企业绩效呈倒“U”型关系,长期负债率与企业绩效呈负相关,本文的研究有助于新三板公司加强对于企业资本结构的认识,有助于公司提高企业绩效,实现公司价值的最大化。 This paper chooses the data of the New Third Board Company from 2013 to 2015, and empirically studies the relationship between the capital structure and corporate performance of the new three-board listed companies. The results show that the capital structure and corporate performance of the new three-board companies are inverted U-shaped and the long- Which is negatively correlated with the corporate performance. The research in this article will help the new three-board company to strengthen its understanding of the corporate capital structure and help the company improve its performance and maximize its value.