摘要
企业债务融资治理效率的高低与债务结构存在密切关系,运用描述性统计方法对中国医药类上市公司的债务融资结构及其对公司治理的影响进行了研究,结果表明债务融资结构存在诸多不合理的特征,负债没有表现出应有的治理作用。应拓展企业的债务融资渠道,深化国有商业银行的公司化改造,建立有效的偿债保障机制,以提高债务融资的治理效率。
The close relationship between efficiency of debt governance and debt structure is given in this paper.Through the research on debt structure of medicinal list companies of China and its influences on corporate governance with descriptive statistics,this paper shows that debt structure of these companies has many illogical character and governance effect of debt does not show up fully.Efficiency of debt governance can be improved if expanding financing channels of debts,deepening the corporate restructure of state-owner commercial banks and setting up effective securing system of paying off debts.
出处
《辽宁工程技术大学学报（社会科学版）》
2005年第2期158-161,共4页
Journal of Liaoning Technical University(Social Science Edition)
