The earning per share (EPS) of the listed company of our country generally demonstrate the conic relevant relations with the debt ratio, and each coefficient is less than 0, namely has proved the existence of the best capital structure ; II.

• 我国上市公司的资产负债率与每股收益普遍呈现出曲线相关关系,且二次项系数小于0,即证实了最佳资本结构的存在;