摘要
企业资本结构的研究有助于提升财务管理水平。根据30家以煤炭开采为主的上市公司2009—2013年的财务报表数据,采用描述性统计、因子分析、多元回归等统计学方法,利用SPSS21.0统计学软件,从企业微观视角研究煤炭上市公司资本结构的影响因素,并提出煤炭上市公司转型的资本结构优化战略。
A study on the capital structure of the enterprise could be favorable to upgrade the financial management level. Ac- cording to the data of the financial statements from 2009-2013 of over 30 listing companies mainly with coal mining, with the descriptive statistics, factor analysis, multiple regression and other statistics method, a SPSS21.0 statistics software was applied to study the factors affected to the capital structure of the coal listing companies from the microscopic view of the enterprise. The transformed capital structure optimized strategy of the coal listing companies was provided.
出处
《煤炭经济研究》
2016年第3期55-61,共7页
Coal Economic Research
关键词
煤炭上市公司
资本结构
影响因素
资本战略
微观视角
coal listing company
capital structure
influence factors
capital strategy
microscopic view
