【作者】 徐小瑛；

【导师】 韦德洪；

【作者基本信息】 广西大学 ， 企业管理学， 2007， 硕士

【摘要】 公司财务理论研究的主要内容是研究资金的筹集、投放、运营和分配，并通过对上述各项内容的合理管理，最终实现企业价值最大化的目的。资产结构理论是研究企业资本配置过程的相关理论。资产结构最终体现为各种类型资产在企业总资产中的价值比重，以及各类资产的相互间的比例关系。发展能力是企业持续发展和未来价值的源泉，是企业的生存之本、获利之源。研究资产结构与发展能力之间的关系是一个具有重大理论价值和实践意义的研究课题。上市公司的资产结构和发展能力之间是否有线性相关关系，如果有相关性，相关程度如何?目前较少文章对此进行研究分析。本文将资产结构的7个指标作为解释变量，将发展能力5个指标作为被解释变量，选取沪深两市400家上市公司三年的财务数据作为有效样本进行实证研究。先采取一一对应的方法建立一元线性回归方程研究相关性，再综合考虑7个资产结构指标共同对每一个发展能力指标的影响，从而证明资产结构与企业发展能力之间存在着一定的关系，为企业更好的进行资产结构管理、提高发展能力提供一些可行性的建议。更多还原

【Abstract】 The main content of Corporate Finance Theory is researching about raising, operating and distributing of funds , and through the above-mentioned contents managing to ultimately attain the goal of maximizing value of enterprise. Asset structure theory is reseaching the capital allocation process.Asset structure ultimately expresses the proportion of all types enterprise assets in the total assets value, and the various types assets mutual ratio relationship.Enterprise development capacity is source of the enterprise sustainable development ,and the future enterprise value,and the source of profit. The research of mutual relationship of enterprise asset structure and development capability have major theoretical and practical significance.At present, fewer articles study the relationship between the listed company assets structure and development capabilities.This paper will propose the seven indicators of asset structure as explanatory variables, the five indicators of enterprise development capacity as explanatory variable, and select 400 listed companies near three years financial data of Shanghai and Shenzhen stock markets as test samples to make empirical research. I would take one to one approach to establish a linear regression equation, further considerate the influence of the seven asset structure indicators to every one of the development capacity indicators, thus proving the asset structure and development capability exists relationships. Finally,I would propose enterprises some constractive advice to manage asset management structure better, and to improve enterprises’ development ability,and give practical guidance for enterprises’ financial management.更多还原