Abstract:Under the guidance of transaction cost theory and prediction theory,this paper makes experience test on the relationship between inflation,currency supply quantity,macro-tax,and enterprise debt maturity structure.The results indicate that there is negative relation between inflation rate,gross domestic production and currency supply quantity and debt maturity while it is positively correlated between macro-tax and debt maturity and its correlation is obvious.The conclusion is arrived at based on this that,during transitional economic period,the debt maturity of China's listed companies is not only influenced by inner characteristics such as enterprise scale,asset maturity and growth and so on but also by macro-economic factors obviously.