Abstract: Taking 48 Chinese IT listed companies as samples, the mutual relationship between capital structure and performance was studied by using correlation analysis and multivariate linear regression analysis methods. It indicates that asset-liability ratio is correlated evidently negatively with profit rate of assets and yield rate of net assets, and long term asset-liability ratio is correlated remarkably positively to profit rate of main business.

Key words: Capital structure, Performance, Mutual relationship

摘要： 以我国48家IT类上市公司为研究样本，采用相关分析和多元线性回归分析法研究了资本结构与绩效之间的互动关系。结果表明，资产负债率与总资产利润率、净资产收益率显著负相关，长期负债率与主营业务利润率显著正相关。

关键词: 资本结构, 绩效, 互动关系