摘要
本文利用统计学原理与风险决策分析方法,提出了资本结构决策新的方差分析方法和矩阵模型。与原有的基于概率分析的方法比较,本文建立的模型方法克服和舍弃了模糊性和难操作性,有效地权衡了风险与收益,使资本结构决策模型更富可操作性和广泛适用性,能够为企业最优资本结构决策提供一定的决策依据。
According to the principles of statistics and risk decision analysis approach, this paper presents a new variance analysis method and a matrix model for capital structure decision- making. Compared with the existed methods,this method can balance the risk and the profit effectively, and make the capital structure decision - making more operatible. Thus it provides a scientific basis for the best capital structure decision-making.
出处
《中国管理科学》
CSSCI
2006年第6期29-33,共5页
Chinese Journal of Management Science
基金
国家自然科学基金资助项目(70472003)
关键词
资本结构
方差分析
矩阵模型
决策
capital structure
variance analysis
matrix model
decision - making
