资本结构影响因素理论与实证研究综述

Overview of Theoretical and Empirical Literatures on the Determinants of Capital Structure

本文对国内外资本结构影响因素理论及实证研究文献进行了全面、系统的回顾,着重从公司特征因素、公司治理因素、行业因素(产业组织)和宏观经济因素等方面进行综述,评价现有文献取得的成果与存在的不足,追踪国内外资本结构影响因素的最新研究动态,从而为更有效地研究中国上市公司资本结构问题提供依据。

The thesis systematically reviews theoretical and empirical literatures on the determinants of capital structure with in and outside China, emphatically reviews them from the aspects of macroeconomics factors, industry factors, firm characteristics factors and corporate governance factors etc., comments on the extant literatures, follows the trail of the newest research dynamic and effectively provides proof for the research on the problems of capital structure of Chinese listed companies.