上市公司资本结构与盈利能力的相关性分析毕业论文.docVIP

毕业论文 （20_ _届） 上市公司资本结构与盈利能力的相关性分析 摘 要 信息技术是当今世界经济社会发展主要驱动力，信息技术行业是国民经济战略性、基础性和先导性支柱产业，具有产业规模大、技术进步快、经济效益好以及产业关联度强等特征，对于促进社会就业、拉动经济增长、调整产业结构、转变发展方式和维护国家信息安全具有十分重要的作用。可以推测，信息技术行业在未来的几年将会高速发展，给相关的上市公司带来巨大的商机。 本文以我国上海证券交易所上市的信息技术行业公司2007—2009年三年的财务数据为研究样本，对资本结构与公司盈利能力的关系进行了实证分析。其中，选取多个反映盈利能力的财务指标作为对于公司盈利能力的评价，首先然后运用主成分分析法，由此计算获得公司盈利能力的综合评价得分；对于资本结构指标的选取，本文采用了被广泛使用的资产负债率指标对资本结构与盈利能力综合能力运用一元回归方法进行相关性的实证分析。最后，本文提出了一些针对性的建议措施，并指出本文研究的不足，以及未来需进一步探讨的问题。 关键词：；；Abstract Information technology is the main driving force of word economic and social development, information technology industry is the national economy strategic, foundation and being pillar industries, with industrial scale, technological progress faster, better economic returns and strong industrial correlativeness degree to promote social features, such as employment, boosting economic growth, adjust the industrial structure, transforming development mode and safeguarding national information security has very important role. Can speculate, the information technology industry over the next few years will be rapid development, the listed company to related enormous business opportunities. This paper make use of financial data during 2007-2009 three years which of the information technology industry listed in SSE companies to prove relationship between the capital structure and profitability. Among them, the evaluation for company profitability first select multiple reflect profitability financial indicators, and then use the principal component analysis get the comprehensive evaluation score profitability; For capital structure index selection, this paper adopted widely used asset-liability ratio index to the capital structure and profitability comprehensive ability use a dollar regression method of empirical analysis of correlation. Finally, put forward some suggestion and measures, and point out the shortage in this paper, and the future discussion in the future. Keywords: Capital Structure; Profitability; Princ