| 股份制企业资金结构绩效评价指标体系探讨 |
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| 引用本文： | 赵予新,朱永明.股份制企业资金结构绩效评价指标体系探讨[J].中原工学院学报,1999(4). |
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| 作者姓名： | 赵予新 朱永明 |
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| 作者单位： | 郑州粮食学院经济贸易系!河南郑州450052(赵予新)，郑州工业大学工商学院!河南郑州450002(朱永明) |
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| 基金项目： | 国家哲学社会科学规划基金 |
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| 摘 要： | 基于公司财务管理目标假设，对股份公司的资金结构绩效评价指标体系进行探讨，认为：企业资金结构不能只是看资产负债率的高低，而应由一系列指标来考核；企业经济效益的好坏也不能只用净资产收益率或每股收益来衡量，而应用总资产报酬率来考核。总资产报酬率是评价企业经济效益总体水平的核心指标
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| 关 键 词： | 资金结构 总资产报酬率 经营资金占用率 |
Study on Benefit Evaluating Index System of Capital Structure in Joint Stock Enterprise |
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| ZHAO Yu xin ,ZHU Yong ming.Study on Benefit Evaluating Index System of Capital Structure in Joint Stock Enterprise[J].Journal of Zhongyuan Institute of Technology,1999(4). |
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| Authors: | ZHAO Yu xin ZHU Yong ming |
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| Affiliation: | ZHAO Yu xin 1,ZHU Yong ming 2 |
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| Abstract: | Based on financial management, the authors,in this paper. eapound that the yardstick of the capital structure in a joint stock enterprise is not only the liability asset ratio but also a series of indexes,and that its economic benefits can be judged not only by rate of income on net assets or rate of return per share,but also rate of return on total assets which is a core index of judging the general level of the economic benefits of a joint stock enterprise |
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| Keywords: | capital structure rate of return on total assets occupany rate of operating capital |
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