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分析表明,我国民营上市公司在2003～2005年间资本结构与经营绩效呈显著正相关关系,但显著性有逐年下降的趋势。这说明,负债在民营上市公司发挥了杠杆作用,但过多负债也会增加企业风险。
The analysis shows that there is a significant positive correlation between the capital structure and operating performance of private listed companies in China from 2003 to 2005, but the significance has a decreasing trend year by year. This shows that debt plays a leverage role in private listed companies, but excessive debt can also increase corporate risk.