摘要
负债和流动性的关系是资本结构的一个新问题。负债之于流动性,是相互抑制还是协同,成为近年来有争议的话题。一般而言,负债比率和流动性会因为上市公司所处的行业不同而有很大的差别。基于以上认识,本文试图在已有研究成果基础上有所突破,结合实证检验,按行业研究我国上市公司负债和流动性的关系。因地制宜地采取措施,提升企业价值,会对上市公司有更切合实际的的理论和现实指导意义。
The relationship between liability and liquidity is a new problem in capital structure. Whether liability is restraint or coordination for liquidity has been a disputed topic in recent years. Generally speaking, there are great differences in the ratio of liability and liquidity in the different industries of listed companies. Based on the above understanding, this paper tries to come up with a breakthrough and studies the relationship between the liability and liquidity of the listed companies of our country in combination with the empirical test. Taking measures according to differing conditions and enhancing the value of enterprises will be of theoretical and practical guiding significance.
出处
《经济经纬》
CSSCI
北大核心
2008年第1期86-89,共4页
Economic Survey
基金
国家自然科学基金项目(70672013)
关键词
负债
流动性
相关性
liability
liquidity
correlation
