经济落后地区公司内部控制影响其资本结构实证研究——基于西北五省区上市公司的经验证据

Empirical Study on Influential Factors of Company Inner Control over Capital Structure in Economic Backward Areas

文章以2009年到2011年西北五省上市公司作为研究样本,分析西北经济落后地区的上市公司内部控制与其资本结构之间的相关关系。结果发现:可以通过改善公司的内部控制来改善其资本结构,这为公司改善资本结构提供了新的改进途径。

The paper takes the data of securities （in 2011） of five listed companies in the northwest provinces of China as research sample to analyze the relationship between the company inner control in the economic backward areas and the capital structure. The study reveals that the improvement of the company inner control could better their capital structure, which provides a new way to the improvement of the company＇ s capital structure.