摘要
文章的主题是研究我国上市公司资本结构的选择模式,股权集中程度是否会影响企业的融资行为。研究选取2001年100家上市公司公布的财务数据为分析对象,结果显示我国上市公司的资本结构决策模式与国外一些理论或实践经验不完全一致,研究从技术和社会制度等方面解释这些现象产生的原因。
This study uses the data from listed corporations in 2001 to assess whether the capital structure correlates with the ownership structure and how the interests of managers and shareholders affect the decision of capital structure. The results show some differences between empirical evidence and the theory, and the special pattern of financing behaviors. The study explains the result in the technical level and the institutional level.
出处
《暨南学报（哲学社会科学版）》
CSSCI
2003年第4期55-63,共9页
Jinan Journal(Philosophy and Social Sciences)
关键词
资本结构
融资
股权结构
capital structure
financing behavior
ownership structure
