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武汉纺织大学 毕业设计[论文] 题目 电子商务行业上市公司资本结构、资产 结构与公司绩效关系的实证分析 学 院： 会计学院 专 业：会计学（注册会计师专门化方向） 姓 名： 孙媛 指导教师： 祝建军 2013年 05 月 20日 摘 要 电子商务在各种经济活动中的应用是必然的发展趋势。电子商务这种交易形式与传统交易形式有很大不同，研究电子商务企业的资本结构、资产结构与公司绩效的关系有助于为电子商务企业财务实践提供指导，以切实优化其资产结构，整合资源。该项研究对提高电子商务企业竞争力，促进电子商务良性发展有重要意义。本文通过搜集研究电子商务行业的上市公司2006-2011年的财务数据，对选取的样本先进行因子分析，再用回归分析及后续处理最终确定科学的回归模型，得出结论。结果表明流动资产比重与绩???之间成较微弱的倒U型曲线关系,电子商务企业的流动资产比重多分布于倒U型曲线最高点右侧的下降阶段。固定资产比重与绩效之间成微弱的倒U型曲线关系,电子商务企业的固定资产比重多分布于倒U型曲线最高点左侧的上升阶段。负债比例与绩效之间成较显著的倒U型曲线关系,电子商务企业的负债比例多分布于倒U型曲线最高点左侧的上升阶段。 关键词：电子商务； 资产结构； 资本结构; 公司绩效 ABSTRACT E-commerce is the inevitable trend of development in various economic activities. The form of this kind of e-commerce transactions are very different from the traditional form of transaction, capital structure, asset structure and corporate performance of e-commerce enterprises relationships help provide guidance for the e-commerce practice of corporate finance, to effectively optimize its asset structure, integration of resources. The study is important to improve the competitiveness of e-commerce enterprises, promote the sound development of e-commerce. By gathering the 2006-2011 financial data of the study of e-commerce listed company, selected samples first factor analysis, and then regression analysis and follow-up treatment to determine the final regression model of scientific conclusion. The results show that the proportion of current assets and performance into a weak inverted U-shaped curve, and e-commerce businesses proportion of current assets are distributed in the inverted U-shaped curve of the highest point of the right side of the decline stage. Into weak positive U-shaped curve relationship between the proportion of fixed assets and performance, the e-commerce enterprise fixed assets distributed in the proportion of positive U-shaped curve of the left side of the highest point of the decline stage. Liability ratios and perfor