| 资产负债率与中国上市公司素质的实证分析 |
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| 引用本文： | 赵细康.资产负债率与中国上市公司素质的实证分析[J].延安大学学报(社会科学版),2002,24(2):48-52. |
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| 作者姓名： | 赵细康 |
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| 作者单位： | 广东省社会科学院,社会学所,广州,510610 |
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| 摘 要： | 对中国上市公司资产负债率与公司素质的关系进行实证研究后发现 ,总体上随着负债水平的提高 ,上市公司的财务状况逐步恶化 ,企业整体素质不断变差。但资产负债率不是公司素质的直接影响因子 ,二者之间不存在明显的相关性。初步的研究结果显示 ,上市公司总负债水平的临界点在 80 %左右。超过临界点之后 ,企业的财务状况呈加速恶化趋势。
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| 关 键 词： | 资产负债率 上市公司 公司素质 |
| 文章编号： | 1004-9975(2002)02-0048-05 |
| 修稿时间： | 2001年10月23 |
Analysis on the relationship of debt rate and quality of listed companies of China |
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| ZHAO Xi,kang.Analysis on the relationship of debt rate and quality of listed companies of China[J].Journal of Yan'an University (Social Science Edition),2002,24(2):48-52. |
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| Authors: | ZHAO Xi kang |
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| Abstract: | This research focuses on the relationship of debt rate and quality of listed companies of China. Totally ,with the increasing of debt level, the status of financial affairs becomes going down, the total quality of listed companies becomes worsening. But there is no relationship between the two variables, that means the debt rate is not the direct factor to affect the quality of listed companies. In addition ,some related discussion has been presented. |
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| Keywords: | debt rate listed company quality of company |
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