In this paper, the financial structure is defined as two parts, asset structure and capital structure, with respect to the mechanism of enterprise financial management on the economic performance of enterprises. The multivariate regression model of asset structure and business performance is constructed with the dimensions of asset turnover efficiency and asset structure ratio. In order to represent the operating performance, total return on assets and return on net assets are chosen as the measures of operating performance and as the explanatory variables. It is proposed that there is a linear correlation between capital structure and corporate profitability, and the linear model between capital structure and corporate operating profitability is constructed. Combined with empirical tests to verify the relationship between asset structure or capital structure on business operations. The curve estimation method of the regression model is used to analyze the effects of inventory ratio, money fund ratio and fixed asset ratio in asset structure and capital structure on the total return on assets and return on net assets. The coefficients of fixed asset turnover on performance are 0.033 and 0.025 respectively, i.e., for every increase of 1 in fixed assets, total return on assets and return on net assets increase by 0.033 and 0.025. Similarly, the fixed asset turnover, inventory turnover, and the ratio of long term financial assets are positively correlated with the performance of the enterprise. The correlation coefficients of equity ratio and state-owned ratio of enterprise capital structure are positive, which bring positive impact on enterprise operating profitability.