摘要财务管理的目标，是使企业实现自身价值最大化，资产结构作为企业资金利用程度的反映机制，在研究公司价值最大化中是必不可少的。

企业的收益并非来源于单一资产，同时不同类型的资产对利润的影响并不一致，所以企业资产结构是否合适直接影响到其经营业绩。合理安排各类资产比例可以使公司的经营得到改善；如果各项资产比例长期不合理，不仅会影响公司的绩效，还会威胁到企业的生存与发展，对我国经济未来的发展也会造成极为不良的影响。73322

为了探究我国上市公司资产结构对其绩效的影响，以及各行业间该影响的差异，本文根据资产结构、企业绩效评价等一系列理论，使用实证方法，对我国十大行业全部上市公司2013-2015年三年的财务数据进行分析，全面分析我国上市公司资产结构对企业绩效的影响，得出不同行业应根据自身的特点和发展目标，优化资产结构，达到改善经营，提高绩效，促进发展的目标，共同促进我国经济可持续发展。

毕业论文关键词  资产结构  企业绩效  资产管理

毕 业 论 文 外 文 摘 要

Title  Research on the impact of assets structure on the performance of listing Corporation in China                                                 

Abstract The goal of financial management is to make the enterprise’ value maximization and help the companies survival and development better in the fierce market competition。The current academic circles more is the study of corporate capital structure, with less attention to the enterprise assets structure。 In fact, the assets structure as the enterprise funds utilization degree of reflection mechanism, is indispensable in the research firm value maximization

Corporate profits are not derived from a single asset, at the same time, different assets to the enterprise profit contribution is not consistent, so the assets structure is reasonable or not will directly affect the enterprise's business performance。 

In order to explore the assets structure effects on the performance of listed companies, as well as the influence of the differences between industries,based on the assets structure, enterprise performance evaluation and a series of theory, this paper through empirical method, listed companies on China's top ten industries all three years of financial data from 2013 to 2015 were analyzed, and the comprehensive analysis of the influence of assets structure on corporate performance of listed companies in our country, the industry should be based on their different characteristics and development goal, optimize the assets structure, to improve management, improve performance and promote the development goals, promote the sustainable development of economy of our country。

Keywords  assets structure, corporate performance, assets management

目   次

1  绪论 1

1。1 研究意义 1

1。2 选题背景 1

1。3 研究思路 2

1。4 研究方法 2

2 概念界定与理论基础 3

2。1 资产及资产结构的概念及基本理论 3

2。2 企业绩效的概念及基本理论 3

2。3 资产结构对企业绩效的影响 4

3 文献回顾与假设提出