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| 摘要: |
| 上市公司资本结构影响因素的实证研究在我国才刚刚起步，无论从研究方法还是从研究角度看。都与国外的同类研究存在着一定的差距。因此，今后继续开展该项研究应更加着眼于两个方面：一是加强上市公司负债融资影响因素的实证研究；二是在同时对多个行业进行考察，构造多元线性回归模型时。应在模型中添加虚拟变量——行业。 |
| 关键词: 资本结构 上市公司 中国 负债资本 帐面价值 市场价值 资产负债率 |
| DOI： |
| 分类号:F832.5 |
| 基金项目: |
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| Review about the positive research on the determinant factors of the domestic capital structure |
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YUAN Wei - qiu
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| Abstract: |
| The positive research on the determinant factors of the listed companies' capital structure is just in the beginning period. There are also many gaps in the research approaches or perspectives ccmpared with the foreign - related researches. After reading the domestic papers in this field, this paper revievvs it in five perspectives and proposes some ideas and suggestions about the dctnainal development in our country. |
| Key words: capital structure,determinant factors,Positive research,review |
