| 上市公司“信贷期限歧视”再分析 |
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| 引用本文： | 叶志锋,覃永盛,彭永梅.上市公司“信贷期限歧视”再分析[J].财务与金融,2009(5):12-16. |
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| 作者姓名： | 叶志锋 覃永盛 彭永梅 |
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| 作者单位： | 广西工学院 |
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| 基金项目： | 国家社会科学基金，广西教育厅科研项目 |
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| 摘 要： | 本文通过采用不同的债务期限结构计算方法和分年度回归，对“信贷期限歧视”提出了一些思考。在保留静态债务期限的同时，本文采用增量数据，即用“新发生长期借款占新发生总借款的比例”来衡量企业的动态债务期限。本文发现在新增银行债务里，私有企业与国有企业的债务期限结构没有显著差异。
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| 关 键 词： | 信贷 债务期限 歧视 |
Analysis of Credit Limit Prejudice for Listed Companies |
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| Ye Zhi-feng,Qin Yong-sheng,Peng Yong-mei.Analysis of Credit Limit Prejudice for Listed Companies[J].Accounting and Finance,2009(5):12-16. |
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| Authors: | Ye Zhi-feng Qin Yong-sheng Peng Yong-mei |
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| Institution: | Ye Zhi-feng Qin Yong-sheng Peng Yong-mei (1.Finance and Economy Department, Guangxi University of Technology, Liuzhou 545006,China; 2.Accounting Department, Guangxi University of Technology, Liuzhou 545006,China) |
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| Abstract: | This paper use different debt maturity structure calculation method and annual regressive model to study the credit limit. At the time of reserving static debt maturity data, this paper uses incremental data, that is ＂new long-term loans accounted for the proportion of overall debt＂ to evaluate the dynamic debt maturity. Through our analysis, we find that in the newly increased bank loans, there is no obvious different of the debt maturity structure between private enterprises and state-owned enterprises. |
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| Keywords: | Credit Debt Maturity Prejudice |
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