Demonstration Study On The Relativity Between Assets Structure And Debt Paying Ability Of Listed Companies In China

Assets structure is a complicated compose , it will changes since the variety of inside condition or outside environment of companies . Assets structure of companies is reasonable or not will influence to the business and debt paying ability of companies . From the macroscopical view , researching to assets structure is to study the way of optimizing the assets , in order to achieve the goal of business and finance . From microcosmic view , keeping reasonable assets structure will balance the antinomy of risk and earning , and make the business risk of companies is under the controlling . What is the relationship between assets structure and debt paying ability of listed companies in China , whether both are related or not , how about their related degree , there is few article study on these questions . This study will analyse the relativity of assets structure and debt paying ability , and will attest their relativity from the characteristic of distribution of assets and debt paying ability . This article has been selected three years '(from 2003 to 2005) audited finance datas of 400 listed companies in stock markets of Shanghai and Shenzhen as efficiency stylebooks . It will take assets structure as interpret variable and debt paying ability as interpreted variable and try to find out the important influence of assets structure on debt paying ability . So that we can configure assets reasonly . The optimization of assets structure and make the best of assets is an important approach to advance debt paying ability , and it is the key of standing development of company too .