By building Logit models ,empirically studies the influencing factors of sports industry companies refinancing and refinancing differences impact on company performance .The result shows that when the quoted companies choose equity financing ,cash flow ,net profit and indus-tries will affect it ;quoted companies whether debt financing primarily affected by company size and debt ratio .Meanwhile debt financing of quoted companies would have a negative impact on company performance ,equity financing no significant impact on its performance ,sports quoted companies to get out of the current financial difficulties need more ways to use equity financing to raise funds .%通过构建Logit模型，实证研究再融资过程中，体育产业公司再融资方式的影响因素及再融资方式差异性对公司业绩的影响。研究发现，体育产业上市公司选择股权融资时，公司的现金流、净利润及行业属性等因素会对其产生影响；上市公司是否进行债权融资主要受到公司规模以及负债率的影响。体育类上市公司进行债权融资会对公司业绩产生负面影响，股权融资对其绩效没有显著性影响，体育类上市公司要走出当前财务困境需要多使用股权融资的方式筹集资金。
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