互联网金融分析研究讨论究分析 财务会计学专业VIP专享

摘 要在互联网如火如荼发展的背景下，我国的各行各业几乎都已和互联网紧密相连，于是，就有了现在大行其道的互联网经济。作为网络和经济融合到一定程度的产物，互联网经济给人们的生活带来了极大的便利，典型的有第三方支付、P2P 网贷等。与此同时，国家也开始意识到互联网金融发展乃是大势所趋，于是为其发展制定了针对性的法律法规。所以，我们同样应该对互沪深两市互联金融概念板块下的上市公司未来应当何去何从保持高度专注。最近几年，已有不少学者纷纷致力于针对注融资结构与企业绩效间存在的关系展开研究，与此同时，对互联网金融领域上市公司的融资结构进行探索的人也不在少数，此举一方面可以更深程度了解其实际水平，也可为其今后的发展提供建议。本文首先总结整理了前人的相关理论成果，之后选取了互联网金融上市公司 2013 年至 2016 年的财务数据进行实证分析，分析之后可以发现，与企业绩效债存在正相关关系的因素主要有务融资比率和股权融资比率等，存在负相关关系的则是短期负债比率和长期负债比率；在此基础上，结合相关的前人研究成果，为解决互联网金融上市公司存在的负面问题提出了针对性的措施。关键词：互联网金融；融资结构；企业绩效AbstractThe Internet has developed rapidly in China in the past 20 years. With the in-depth development of the Internet business, Internet finance has emerged. It has closely linked the Internet with the traditional financial industry, creating a variety of modes such as third-party payment, P2P online loans, and crowdfunding. At the same time, the state has successively introduced the development of policy assistants for Internet finance, and the prospects for Internet finance are bright. Then the development of listed companies under the concept of interconnected finance in the Shanghai and Shenzhen stock market is also a matter of concern. Over the years, many scholars have been very concerned about the relationship between financing structure and corporate performance. Research on the financing structure and corporate performance of listed companies in the emerg...