| 企业资本结构影响因素比较研究 |
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| 引用本文： | 沈永建. 企业资本结构影响因素比较研究[J]. 山东工商学院学报, 2007, 21(2): 34-40 |
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| 作者姓名： | 沈永建 |
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| 作者单位： | 山东财政学院,会计学院,济南,250014 |
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| 摘 要： | 以山东省非上市国有工业企业为研究样本,采用因子分析的方法将国有大中小型工业企业资本结构影响因素作了比较,发现大中小型企业资本结构影响因素有共同点,也有不同点。同时,以企业规模和组织形式为控制因素对大中小企业资本结构进行双因素方差分析,分析结果表明企业规模、组织形式以及二者的交互作用对企业资本结构都产生显著性影响。
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| 关 键 词： | 非上市企业 资本结构 影响因素 双因素方差分析 因子分析 |
| 文章编号： | 1672-5956（2007）02-0034-07 |
| 收稿时间： | 2006-06-27 |
| 修稿时间： | 2006-06-27 |
A Comparative Research on Affected Factors of Capital Structure of Enterprises |
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| SHEN Yong-jian. A Comparative Research on Affected Factors of Capital Structure of Enterprises[J]. Journal of Shandong Institute of Business and Technology, 2007, 21(2): 34-40 |
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| Authors: | SHEN Yong-jian |
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| Affiliation: | Accounting College, Shandong Financial College, Jinan 250014, China |
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| Abstract: | The paper takes unlisted state-owned industrial enterprises as an example. A comparative research is made by means of factorial analysis on affected factors of capital structure in unlisted large, medium and small-sized state-owned industrial enterprises. The sameness and difference are found in the affected factors of capital structure among the enterprises. Meanwhile the dual factorial variance analysis on capital structure is made, using the size and organization form of enterprises as the control factor. The result shows that the size and organization form exercise remarkable influence on the capital structure. |
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| Keywords: | unlisted enterprises capital structure affected factor the dual factorial variance analysis factorial analysis |
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