| 言贷契约要素治理效应研究——来自中国非金融类上市公司的经验证据 |
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| 引用本文： | 宋淑琴.言贷契约要素治理效应研究——来自中国非金融类上市公司的经验证据[J].湖南财经高等专科学校学报,2011,27(5):30-36. |
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| 作者姓名： | 宋淑琴 |
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| 作者单位： | 东北财经大学会计学院／中国内部控制研究中心,辽宁大连,116025 |
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| 摘 要： | 以我国非金融类上市公司2005—2009年的数据为样本，实证检验银行贷款利率、贷款期限、贷款规模与公司财务状况和公司治理状况的因果关系。研究发现，贷款规模和贷款期限与公司的财务状况和公司治理状况存在较强的合理的因果关系，说明贷款规模和贷款期限存在治理作用，而且贷款规模的治理作用大于贷款期限；而贷款利率与公司财务状况和公司治理状况表现出较弱的合理的因果关系，几乎不能体现出贷款利率的治理作用。
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| 关 键 词： | 信贷契约 贷款利率 贷款期限 贷款规模 治理作用 |
Research on the Effect of Credit Contracts on Corporate Governance -Based on the Empirical Data from Non - Financial Listed Companies in China |
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| SONG Shu-qin.Research on the Effect of Credit Contracts on Corporate Governance -Based on the Empirical Data from Non - Financial Listed Companies in China[J].Journal of Hunan Financial and Economic College,2011,27(5):30-36. |
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| Authors: | SONG Shu-qin |
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| Institution: | SONG Shu-qin(China Internal Control Research Center,Accounting School,Dongbei University of Finance and Economics,Dalian Liaoning 116025) |
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| Abstract: | The relationship between loan rates,loan term,loan scales and corporate financial condition,as well as corporate governance are investigated by empirical methods based on the data of non-financial listed companies in China from 2005 to 2009.The empirical results show that there is a very strong causality relationship between the loan scales,loan term and corporate financial condition,so we can see that the loan scales and loan term have governance function,and the governance function of the loan scale is mo... |
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| Keywords: | credit contract loan rates loan term loan scales governance function |
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