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中国上市公司资本结构的全新透视
Form and Analysis of the Capital Structure of the Chinese List Companies
【摘要】 我国上市公司的资本结构既有与西方经典理论相符的一面,又有其自身独有的中国特色。本文从我国上市公司这种有中国特色的资本结构出发,阐述了其形成的制度与非制度的原因,并针对这种特殊的资本结构在当前转轨经济环境下的存在进行了优劣分析,最后基于分析结论提出相应的改进建议。
【Abstract】 The capital structure of the Chinese list companies have match case with the west sutra theory, and have the Chinese characteristics at the same time. Base on this special capital structure, the author expatiates on the institutional and non-institutional cause, and analyzes the form of this special capital structure in the transforming economic environment, at last gives some ameliorated suggests under the analysis conclusions.
【关键词】 资本结构;
上市公司;
财务灵活性;
【Key words】 capital structure; Chinese list company; financial flexibility;
【Key words】 capital structure; Chinese list company; financial flexibility;
- 【文献出处】 价值工程 ,Value Engineering , 编辑部邮箱 ,2005年04期
- 【分类号】F832.51
- 【被引频次】9
- 【下载频次】171