首先利用理论分析法总结出影响资本结构的一般性公司特征影响因素。再以深、港上市的体育用品公司年报数据为研究样本,采用因子分析和多元线性回归模型对影响资本结构的公司特征因素进行了深入分析。研究发现企业综合偿债能力对我国体育用品上市公司的资产结构产生显著影响。企业规模与存货周期状况与我国体育用品上市公司的资产结构无显著性关系。 First of all, theoretical analysis is used to summarize the influencing factors of the general corporate characteristics that affect the capital structure. Then take the annual report data of the sports goods companies listed in Shenzhen and Hong Kong as the research sample, and make an in-depth analysis of the company’s characteristic factors that affect the capital structure by using factor analysis and multiple linear regression models. The study found that the comprehensive solvency of enterprises has a significant impact on the asset structure of the listed companies of sporting goods in China. There is no significant relationship between firm size and inventory cycle status and the asset structure of sports listed companies in China.