论文部分内容阅读
本文以我国制造业上市公司为研究对象,利用2008年至2010年的有关财务数据作为研究样本,论证该行业资本结构对资产结构的作用。研究发现,资产负债率与非流动资产比率一般负相关,但是在通货膨胀率比较高的时期,两者是正相关。我国股权较为集中,一股独大的现象比较严重,另外在国有企业中,内部人控制和所有者缺位现象也比较严重。
In this paper, China’s manufacturing listed companies as the research object, using the relevant financial data from 2008 to 2010 as a sample to demonstrate the industry’s capital structure on the role of asset structure. The study found that debt-to-asset ratio is generally negatively correlated with non-current asset ratio, but at a time when inflation is relatively high, the two are positively correlated. In our country, stock ownership is more concentrated, and the phenomenon of dominance in one country is more serious. In addition, in state-owned enterprises, the phenomenon of insider control and absence of owners is also more serious.