To achieve the research aim of optimizing the debt financing structure, and enhancing company performance, this paper adopts normative analysis, descriptive statistics analysis and multivariate linear regression analysis method, uses Stata14.0 measuring software, and selects 797 listed manufacturing companies' financial data in Shanghai and Shenzhen between 2010 and 2014, to study the influence of debt maturity, debt source on company performance. The research results show that the listed manufacturing companies' debt financing structure is unreasonable. It relies heavily on current debt whose...
