以资本结构理论为指导，对我国上市公司财务数据进行了统计、分析． 首先从整体上介绍了我国上市公司的概况，接着研究了我国上市公司４５ 个行业的平均财务杠杆与资本结构的关系；然后统计了上市公司４５ 个行业平均的财务杠杆、固定资产比重、流动资产比重，分析了它们之间的内在关系 Guided by the theory of capital structure, this paper makes statistics and analysis on the financial data of listed companies in our country. First of all, this paper introduces the general situation of listed companies in our country, and then studies the relationship between average financial leverage and capital structure in 45 industries of listed companies in our country. Then it calculates the average financial leverage, fixed assets proportion and current assets of 45 listed companies The proportion, the analysis of the intrinsic relationship between them