摘要
我国上市公司的资本结构特征表现出了强烈的股权融资偏好、国有股比重过高、债务结构不合理,这与优序融资理论相背离。通过对我国上市公司的基本结构特征分析,提出了优化我国上市公司资本结构的具体对策。
China's capital structure of listed companies shows that they have a strong preference for equity financing,the proportion of state-owned shares is too high and the debt structure is irrational.Those goes against the Pecking Order Theory.Through analyzing the structure of China's listed companies,the paper puts forward specific countermeasures to optimize the capital structure of listed companies.
出处
《吉林省经济管理干部学院学报》
2010年第3期58-60,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
上市公司
资本结构
特征
优化
Listed company
Capital structure
Characteristics
Optimization