기업의 재무비율간 구조적 관계분석 및 재무비율이 종업원 1인당 순이익에 미치는 영향

This study is purposed to find structural relations among corporate’s important financial ratios(Liquidity, Stability, Growth and Profitability Index) which are providing useful data for enforcing competitive plans and revealed the relationship between corporate’s Net Profit Per Employee and them. Structural Equational Modeling(SEM) was used to analyze 4 hypotheses in the research by using Kis－value data(2011－2013). After the analyses, first, the hypothesis of index of Liquidity affects to the corporate’s profit was accepted with channel coefficient of .521 and second, the hypothesis of index of Stability affects to the corporate’s profit was accepted with channel coefficient of .223. Third, the hypothesis of index of Growth affects to the corporate’s profit was accepted with channel coefficient of .－311 and finally, the hypothesis of index of Profitability affects to the corporate’s Net Profit Per Employee was accepted with channel coefficient of .713. All the hypotheses in the study are shown statistically significant at the level of p<.001.