摘要
中小企业在全球所有企业中占据了极高的比重,但是中小企业在中国融资受到了极大的限制。因此,在有效税率、资产结构和利润因素影响下,采用描述性统计、相关性分析和回归分析,来探测中国中小企业的总负债融资、长期负债融资及短期负债融资的决定因素显得尤其重要。同时,中国长期负债市场融资还比较落后,有待进一步提高。
SME accounts for an extremely large percentage in all of companies all over the world;however,the financing of SME is greatly limited in China.Therefore,under the impact of effective tax rate,asset structure and profit,it is essential to test the determinants of leverage,long-term leverage and short-term leverage of SME in China through descriptive statistics,correlation analysis and regression analysis.Furthermore,the long-term debt financing market in China is rather undeveloped and needs to be further enhanced.
出处
《长沙大学学报》
2014年第3期29-31,共3页
Journal of Changsha University
关键词
中小企业
资本结构
有效税率
资产结构
利润
负债融资
SME
capital structure
effective tax rate
asset structure
profit
debt financing