| 我国纺织行业上市公司资本结构实证研究 |
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| 引用本文： | 潘立军.我国纺织行业上市公司资本结构实证研究[J].湖南环境生物职业技术学院学报,2006,12(3):305-308. |
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| 作者姓名： | 潘立军 |
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| 作者单位： | 桂林电子科技大学,管理系,广西,桂林,541004 |
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| 摘 要： | 资本结构是企业筹资的核心问题之一,上市公司资本结构是否合理直接关系到其企业价值最大化的实现.以纺织行业上市公司公开数据为样本,运用回归分析方法,分析影响我国纺织行业资本结构的因素,认为:资本结构与企业获利能力、资产担保价值正相关,与企业规模负相关,与成长性、实际税率相关不明显.
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| 关 键 词： | 纺织行业 上市公司 资本结构 负债比率 长期负债比率 |
| 文章编号： | 1671-6361（2006）03-305-04 |
| 收稿时间： | 2005-03-08 |
| 修稿时间： | 2005年3月8日 |
Positive Research into the Capital Structure of Listed Company in China's Textail Indnstry |
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| PAN Li-jun.Positive Research into the Capital Structure of Listed Company in China''''s Textail Indnstry[J].JOurnal of Hunan Environment Biological Polytechnic,2006,12(3):305-308. |
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| Authors: | PAN Li-jun |
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| Abstract: | Capital structure is one of the core issure for an enterprise to raise its capital.Reasonable capital sturcture of listed companies is directly related to the realization of erterprise value maximization with the publicly listed data sample,this paper used regression analysis mothed to analyze the factors affecting the capital stracture of china's textile industry.Bring the results: the capital structure has positive correlation with enterprise's profitability and collateral value of assets,has negative correlation with the enterprise's size,has no correlation with the growth and the tax rate. |
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| Keywords: | textile industry listed company capital structure debt rate long-term debt rate |
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