安徽省上市公司财务杠杆对投资支出的影响研究  

The Listed Company Financial Leverage in Anhui Province to the Study on the Impact of Investment Spending

作　　者：刘媛媛[1] 曾蕾[1] 

机构地区：[1]安徽大学商学院,合肥230039

出　　处：《科技和产业》2011年第10期89-91,119,共4页Science Technology and Industry

摘　　要：利用安徽省上市公司2007—2009三年的相关财务数据为样本,在国内外已有理论的基础上对这些上市公司分别进行了三种回归模型的实证分析。通过研究得出的结论认为,在以银行借款比率来表示上市公司财务杠杆水平情况下,安徽省上市公司的财务杠杆水平与投资支出之间存在不显著的负相关性。This paper,by using the listed company in Anhui province 2007 ~ 2009 three years of relevant financial data for sample,at home and abroad on the basis of the existing theories of the listed company,the three regression model,the empirical analysis.Through the study,the conclusion that in the bank borrowing to show the listed company financial leverage level case,in our province,the listed company financial leverage level and between investment spending is not significant negative correlation.

关 键 词：上市公司 国有控股 财务杠杆 投资支出 

分 类 号：F272.3[经济管理—企业管理]