摘要
中小企业融资结构现有研究成果存在的不足主要表现为:融资理论对中小企业的适用性问题、样本选取较小容易以偏概全、目前实证研究方法比较单一等。而中小企业融资结构和公司治理的关系、扩大样本的选取和统一指标的构建、开发新的影响中小企业融资结构的因素、考虑产业结构如产品生命周期以及产业集中度对融资结构的影响等方面的研究,有待进一步加强。文章从实证角度对中小企业融资结构现有文献进行综述,围绕中小企业融资结构与融资次序、企业价值、公司治理及影响因素四个方面的内容展开。
The shortcomings of the existing research results in SME＇ Financial Structure are pointed out,for example the applicability of financial theory to the SME and the selection of sample maybe too small and ect..Further researches may expand the sample selection and uniform index construction, taking the industry structure such as the product life cycle and industry concentration degree of influence on the financing structure into consideration. This review mainly from the positive point of view summarizes SME＇s financial structure of the existing literature, is conducted on SME＇s financial order and financing structure,corporate financing structure and corporate governance,SME＇s financing structure and enterprise value,the influence factors of the financing structure.
出处
《铜陵学院学报》
2013年第5期56-61,共6页
Journal of Tongling University
基金
安徽省哲学社会科学规划项目(AHSK09-10D28)
安徽大学江淮学院院级社科研究项目(2012SK1001)
关键词
中小企业
融资结构
融资次序
企业价值
公司治理
SME
financial structure
financing order
enterprise value
corporate governance
