公司债务期限结构问题研究综述被引量：14

Overview of Corporate Debt Maturity Structure

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摘要本文对国内外公司债务期限结构问题的理论和经验研究进行了全面、系统的回顾,包括两方面内容:一是公司债务期限结构与公司价值之间的关系,二是公司债务期限结构的影响因素。本文评价了现有文献存在的问题和不足之处,为中国上市公司债务期限结构问题研究提供了依据和方向。 This is a review of the theoretical and empirical literatures inside and outside China on corporate debt ruatudy structure, ruainly coveting two aspects： debt matud .ty structure vs. corporate value, and the determinants of corporate debt maturity structure. It is aimed at providing a proof and direction for research on corporate debt maturity structure in China based on reference of existing problems and research home and abroad.

作者肖作平

机构地区西南交通大学经济管理学院

出处《证券市场导报》 CSSCI 北大核心 2006年第11期70-77,共8页 Securities Market Herald

基金国家自然科学基金资助项目<中国上市公司债务政策评价及其成因研究>(项目批准号:70472048) 中国博士后科学基金资助项目<中国上市公司债务期限结构影响因素研究--理论和证据>(资助编号:2005038065)

关键词债务期限结构公司价值影响因素综述中国上市公司 debt maturity structure corporate value determinants overview

分类号 F832.5 [经济管理—金融学]

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参考文献37

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