摘要
本文首先分析了我国上市公司资本结构和融资行为,得出了我国上市公司资产负债率偏低,上市公司普遍存在股权融资偏好的结论,进而提出调整和优化上市公司资本结构的定量和定性方法。
This article analyzes the characters of the capital structure of listed company in China, and find that the capital structure of Chinese listed company is considerably low, which show that there is a universal phenomenon of fervent preference for equity financing in the listed companies. So it is necessary to regulate and optimize the capital structure of the listed companies in China.
出处
《价值工程》
2007年第12期149-151,共3页
Value Engineering
关键词
资本结构
上市公司
资本结构优化
capital structure
listed company
optimum decision