从代理成本角度对我国上市公司资本结构的实证研究

Empiric Research on the Capital Structure of our Listed Companies from the Angle of Agency Cost

融资结构或资本结构问题一直是公司财务理论研究的重要内容。从隐性融资成本──代理成本的角度研究我国上市公司的资本结构问题,可以为公司财务管理决策者安排合理的融资结构、实现公司价值最大化目标提供决策依据。

Loan financing structure and capital structure are kept to be the vital parts of a company＇s financing theory research. To study the capital structure of our listed companies from the angle of implicit financing cost - agency cost can help the financing management of a company arrange rational financing structure and lay foundation for the company to make the largest profits.