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以2010年~2013年农业上市公司债务期限结构和债务来源结构为研究对象,分析两者和企业绩效的相关性。数据显示,目前我国农业上市公司流动负债比例过高,银行借款比例尤其是短期银行借款比例较大,商业性债务比例不足;同时四年的数据表明,非流动负债比例与企业绩效呈现显著正相关关系,短期银行借款比例和企业绩效呈现显著负相关关系。
Taking the debt maturity structure and debt source structure of agricultural listed companies from 2010 to 2013 as the research object, this paper analyzes the correlation between the two and the corporate performance. Data show that the proportion of current liabilities of agricultural listed companies in our country is too high, the proportion of bank loans, especially short-term bank loans, is large, and the proportion of commercial debt is not enough. At the same time, the data of four years shows that the proportion of non-current liabilities shows significant positive correlation with the corporate performance Relationship, the proportion of short-term bank loans and corporate performance showed a significant negative correlation.