我国林业上市公司资本结构影响因素实证研究  

An Empirical Study on the Factors Influencing the Capital Structure of Listed Forestry Companies in China

作　　者：陈凌云 陆萍(指导) CHEN Ling-yun(School of Economic Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,南京210037 [2]不详

出　　处：《中国林业经济》2021年第1期102-105,共4页China Forestry Economics

摘　　要：以我国林业上市公司为样本企业,通过实证研究其资本结构的影响因素,研究结果表明:(1)企业经营能力与资本结构呈显著负相关关系;(2)企业资产担保价值、企业股票流动性、公司规模和企业成长能力对资本结构具有显著正向影响;在此基础上,提出优化我国林业上市公司资本结构的相关建议。In this study, it empirically studied the influencing factors of their capital structure taking the listed forestry companies in China as the sample enterprises. The results showed that:(1) there was a significant negative correlation between the business ability and the capital structure;(2) there was a significant positive impact on the capital structure by the asset guarantee value, the stock liquidity, the size of the company and the growth ability of the enterprise. Based on this, it put forward some suggestions to optimize the capital structure of listed forestry companies in China.

关 键 词：林业上市公司 资本结构 影响因素 

分 类 号：F235[经济管理—会计学]