西部省份上市公司资本结构影响因素实证研究——以四川省制造业上市公司为例

资本结构在现实中对企业的经营至关重要。随制造业的发展,资本结构发生着巨大的变化。本文尝试借鉴西方资本结构理论,通过描述性分析和建立上市公司资本结构影响因素的模型,同时鉴于新准则的实施,将分为2004-2006和2007年两段财务期间,以四川省制造业上市公司为样本,对西部省份上市公司资本结构影响因素进行分析和比较。

The Western Provinces of Listed Companies Empirical Study of Factors Affecting Capital Structure——Listed companies in the manufacturing sector in Sichuan province

Capital structure of enterprises in reality the business is essential. With the development of manufacturing industries, capital structure is undergoing tremendous change. This paper attempts to draw on western capital structure theory, by describing the analysis and the establishment of a listed company's capital structure model of influencing factors, and given the new guidelines will be implemented in 2004-2006 and 2007 were divided into two for the financial period, to the manufacturing sector in Sichuan Province listing the company as a sample, the western provinces of the factors affecting the capital structure of listed companies analyzed and compared.