| 房地产上市公司资本结构影响因素实证分析 |
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| 引用本文： | 谭庆红.房地产上市公司资本结构影响因素实证分析[J].中小企业科技,2011(6):74-77. |
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| 作者姓名： | 谭庆红 |
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| 作者单位： | 广西科技馆,广西南宁530012 |
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| 摘 要： | 文章以房地产上市公司为研究对象,以SPSS 10.0为分析工具,运用主成分分析法,对我国民营房地产上市公司的资本结构影响因素进行实证分析,结果表明：盈利能力、偿债能力、公司规模与资产负债率正相关;经营能力与资产负债率负相关;非负债税盾与资产负债率关系不显著。
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| 关 键 词： | 房地产 上市公司 资本结构 |
Empirical Analysis of the Effecting Factors of Capital Structure of Real Estate Listed Company |
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| Authors: | TAN Qing-hong |
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| Institution: | TAN Qing-hong (Guangxi Science and Technology Museum,Nanning Guangxi 530012) |
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| Abstract: | The paper adopts real estate listed company as the research object and uses SPSS 10.0 as analysis tool,applies principal component analysis to do empirical analysis on the effecting factors of capital structure of real estate listed company. The result shows that profitability,debt paying ability,the scale of the company and asset-liability ratio have positive correlations, while operating capacity and asset-liability ratio have negative correlations.In addition,non-debt tax shield and asset -liability ratio have weak correlations. |
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| Keywords: | real estate listed company capital structure |
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