摘要
利用英国体育设施经营业2006—2011年的相关财务数据,对其资本结构进行分析并采用面板数据模型的影响因素进行研究。在资产结构方面,固定资产占总资产的比例较大;资本结构方面,负债和股东权益比例在1左右变化。对资本结构的影响因素建模分析发现,在行业不景气的情况下,资本结构与盈利能力正相关,与企业规模和成长能力负相关。
The article studied capital structure and influential factors operation of sports facilities structure in Britain during2006- 2011 by establishing panel data model. The results show that the proportion of fixed assets is bigger than current assets on the structure of assets. The ratio of liabilities to stockholders fund fluctuate about 1. Study on influential factors shows that the capital structure has positive relationship with profitability but negative relationship with the size of enterprise and growth ability under the circumstance of downturn in the industry.
出处
《西安体育学院学报》
CSSCI
北大核心
2016年第1期10-15,共6页
Journal of Xi'an Physical Education University
基金
国家社会科学基金项目(12BTY005)
关键词
英国
体育设施经营业
资本结构
影响因素
Britain
operation of sports facilities
capital structure
influential factors
