矿业上市公司资本结构影响因素的实证研究

Empirical Research of Influencing Capital Structure Factors of Listed Mining Companies

资本结构是公司资本运营中的重要问题。国内外多年的研究表明公司的资本结构有很多影响因素。以矿业上市公司为样本 ,采用单因素方差分析法分析行业因素对矿业上市公司资本结构选择的影响 ,认为行业是矿业上市公司资本结构选择的一个重要因素 ;通过对财务特征因素进行研究 ,初步分析我国矿业上市公司资本结构的影响因素 ,认为公司规模和盈利能力等因素会影响到矿业上市公司资本结构的选择。

Capital structure and its optimization are an important matter of capital operation. Years of investigntion at home and abroad have demonstrated that there are many factors affecting the capital structure of a listed company. By analysing the effect of industrial factors on the choise of a listed mining company's capital structure by variance analyis of single factor, it is concluded that industry factor is an important factor for choosing the capital structure of listed mining companies. In the study of financial features,the authors analyse prelimnarily the factors affecting china's listed mining company's capital structure, coming to the conclusion that such factors as corperation scale and profit situation will influence the choise of listed mining company's capital structure.