摘要
以山西省22家上市公司2006～2010年的财务指标为样本数据,对影响上市公司资本结构的主要因素进行实证分析。结果表明:企业偿债能力、公司规模对资本结构的选择有显著的作用,而成长性、盈利能力对资本结构没有明显的影响。在此基础上对山西资本市场及上市公司资本结构优化提出了建议。
The paper makes an empirical analysis on the main factors ＇ influencing capital structure of the listed corporation , taking 22 listed companies＇ financial index （2006 - 2010） of Shanxi province as the sample data. The results show that： the capital structure is sensitive to the debt - paying ability of enterprises and the company size while growth, profitability has no obvious effect on capital structure. On the basis of all above, some proposals a- bout capital market in Shanxi and capital structure optimization of the listed Corporation are put forwards here.
出处
《经济问题》
CSSCI
北大核心
2012年第10期126-128,共3页
On Economic Problems
关键词
上市公司
资本结构
影响因素
listed companies
capital structure
influential factors
