电力行业上市公司资本结构与盈利能力关系的分析.pdf

接下来是本文的核心部分，主要通过一些变量选取方法对电力行业 上市公司的资本结构与盈利能力评价指标进行确定，并利用 SPSS 软件对 所采集到的数据利用回归分析等方法进行整理分析。研究证实：第一， 资产负债率与每股收益、流动比率、存货周转率、净利润增长率成反比； 与净资产收益率、主营业务利润率、主营业务收入增长率成正比。第二， 每股现金净流量和每股净资产对资产负债率指标的影响较大，在做融资 决策时需着重考虑，同时，应注意负债的抵税作用。 最后，本文对上一部分分析结果进行细致分析，并针对分析结果所 显示出来的问题对优化 电力行业上市公司资本结构、提升 电力行业上市 公司的盈利能力提出合理性对策建议。 关键词：电力行业，上市公司，资本结构，盈利能力 THE RESEARCH OF THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND PROFITABILITY OF POWER INDUSTRY LISTED COMPANY ABSTRACT With the social and economic development in China, listed companies has become an important component of Chinas economic reform and development process, and the development of listed companies has become an important driving force in the local socio-economic development. Studies have shown that there is a relationship between the capital structure and the profitability.Therefore, the further development of the relationship between the capital structure of listed companies of the electricity industry and its profitability of listed companies on the domestic power industry has an important theoretical and practical significance. Firstly, by comparing the relationship between capital structure and profitability of listed companies at home and abroad research describes the research background of this paper, theoretical and practical significance.And there is an overview of this research content and research methods. Secondly, this paper introduces the concept of capital structure, the basic theoretical background and the evaluation of the corporate capital structure and profitability at home and abroad. Thirdly, the author makes a study on the capital structure