【摘要】 本文以江苏省2002～2004年期间上市的84家公司为样本数据,对影响上市公司资本结构的主要因素进行实证分析。结果表明：行业因素、公司规模和非负债税盾比例对资本结构的选择有显著的作用,而利息保障倍数和资产担保价值比例对资产负债率没有明显的影响。更多还原

【Abstract】 This paper makes an empirical analysis on the main factors influencing the capital structure of listed companies according to the sample data of 84 listed companies during 2002～2004. The results show that the industry factor, the company size and the proportion of non-debt tax shields have a remarkable effect on the choice of capital structure, while the multiple of interest safeguard and the proportion of asset collateral value do not have an obvious effect on the asset-liability ratio.更多还原