Taking 40 companies listed in SME Board as the research object,this paper summarizes the characteristics of capital structures of them, namely low asset-liability ratio, and unreasonable debt structure, and very high current liability percentage. Then it analyzes the association rules existing between asset-liability ratio and liability interest ratio, current liability percentage and return on net asset, and compares the differ- ence in the association rules between sample companies and their industries. Finally,it proposes that banks should take different loan policies to SMEs according to their financial indicator situation, and SMEs should pay more attention to capital structure management, and come up with the strategic plan of capital structure according to internal and external financial environment and own earning abilities.%以我国40家中小企业上市公司为研究对象,利用其财务报表数据,总结出中小企业上市公司的资本结构具有资产负债率总体水平偏低、负债结构不合理,流动负债比重极高的特征。进一步分析了企业的资产负债率与负债利息率、流动负债比重和资产收益率之间的关联规则,并比较了样本企业与其所处行业在关联规则上的差异。最后指出：银行应针对中小企业的具体财务指标情况对之采取不同的贷款政策;中小企业应重视资本结构管理,根据其内外财务环境及自身的盈利能力进行资本结构的战略规划。
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