我国商业银行资本结构影响因素的实证分析

根据我国13家股份制商业银行相关数据，对我国商业银行资本结构的影响因素进行了实证分析。研究结果表明，银行规模、获利能力、股利支付率、税率及法定准备金率等因素显著影响商业银行的资本结构，而成长性则对银行资本结构没有显著的作用。在此基础上分析了影响商业银行资金来源的主要原因，并对实证结果进行了合理解释。

Theoretical Hypothesis and Empirical Analysis on the Factors Affecting the Capital Structure of Chinese Commercial Banks

Based on the relevant data offered by 13 shareholding commercial banks,this paper makes an empirical analysis on factors that affect the capital structure of Chinese commercial banks.The result indicates that the bank scale,earning capacity,dividend payment rate,tax rate and ratio of reserve requirement have remarkable influence on the capital structure of commercial banks,and the growth rate has no remarkable function on the capital structure of commercial banks.Then we bring out the main reasons for affecting source of fund of commercial banks and some reasonable explanations for the empirical analysis.