| 家电业上市公司资本结构的财务影响因素分析 |
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| 引用本文： | 张丽艳,路世昌,丛静.家电业上市公司资本结构的财务影响因素分析[J].辽宁工程技术大学学报(社会科学版),2004,6(1):36-38. |
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| 作者姓名： | 张丽艳 路世昌 丛静 |
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| 作者单位： | 1. 辽宁工程技术大学,工商管理学院,辽宁,阜新,123000
2. 吉林大学,经济信息学院,吉林,长春,130023 |
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| 摘 要： | 通过对中国家电行业26家上市公司2002年的公开年报数据对其资本结构的财务影响因素进行了实证分析,得出了以下的结论:企业资本结构与企业获利能力、规模、资产担保价值、资产变现能力、资产管理能力、非负债税盾呈负相关关系,与企业成长性呈正相关。最后提出了要具体行业具体分析,具体企业具体分析等优化资本结构的一些措施。
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| 关 键 词： | 家电行业 上市公司 资本结构 影响因素 实证研究 |
| 文章编号： | 1008-391X(2004)01-0036-03 |
| 修稿时间： | 2003年8月22日 |
Analysis on the financial influencing factors of capital structure of electical appliance industry in our listed company |
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| ZHANG Li-yan,LU Shi-chang,CONG Jing.Analysis on the financial influencing factors of capital structure of electical appliance industry in our listed company[J].Journal of Liaoning Technical University(Social Science Edition),2004,6(1):36-38. |
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| Authors: | ZHANG Li-yan LU Shi-chang CONG Jing |
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| Institution: | ZHANG Li-yan~1,LU Shi-chang~1,CONG Jing~2 |
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| Abstract: | Based on the 2002' annual reports of listed companies of electrical appliances industry in our country,the situation of 26 listed companies is analyzed and a conclusion of the listed companies capital structure has negative reactions with profitability,size,collateral value of assets,realization capability,management capability,non-debt tax shields and positive reaction with growth is drawn.Finally,suggestion to optimize capital structure are putting forward,for example,making concrete analysis based on specific industries and companies. |
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| Keywords: | electrical appliance industry listed company capital structure influencing factor empirical study |
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