| 我国“T”族上市公司资本结构实证研究——兼议一种确定最优资本结构的新思路 |
| |
| 引用本文： | 周志方,王俊. 我国“T”族上市公司资本结构实证研究——兼议一种确定最优资本结构的新思路[J]. 上海立信会计学院学报, 2006, 20(5): 60-64 |
| |
| 作者姓名： | 周志方 王俊 |
| |
| 作者单位： | 中南大学商学院,湖南,长沙,410083 |
| |
| 摘 要： | 文章为中国上市公司寻找最优资本结构提供一种思路和方法,即通过规避最差资本结构转而寻找到最优或者次优资本结构。同时从定量的角度证明了“T”族上市公司资本结构与最差资本结构的联系,最后为“T”族上市公司的资本结构划分了“三色”预警线帮助企业避开这种最差资本结构。
|
| 关 键 词： | 资本结构 预警系统 上市公司 |
| 文章编号： | 1009-6701(2006)05-0060-05 |
| 收稿时间： | 2006-05-08 |
| 修稿时间： | 2006-05-08 |
Empirical Research on Capital Structure of the T-listed Companies in China |
| |
| ZHOU Zhi-fang,Wang Jun. Empirical Research on Capital Structure of the T-listed Companies in China[J]. Journal of Shanghai Lixin University of Commerce, 2006, 20(5): 60-64 |
| |
| Authors: | ZHOU Zhi-fang Wang Jun |
| |
| Affiliation: | Business school, Central South University, Hunan Changsha 410083, China |
| |
| Abstract: | In this paper, a new method is given to seek the optimized capital structure. The new way firstly finds the worst capital structure and then evades it. The companies can arrive at a less optimized structure. On the basis of the quantitative analysis, the worst structure and the capital structure of T-Listed companies is proved to be highly related. At last, the advanced-warning line is made to help T-listed companies to evade worst capital structure. |
| |
| Keywords: | capital structure advanced-warning system listed companies |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
