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随着对上市公司研究的深入,公司资本结构影响因素的研究越来越丰富,本文筛选出了了863家企业为样本,使用多元回归法,研究了公司规模,盈利能力,偿债能力,成长能力对资产负债率的影响。之后添加了虚拟变量,研究了国有企业与非国有企业对资本结构的影响差异,并对产生这种差异的原因进行了分析,为所有权不同的企业调整资本结构提供了一定的参考。
With the deepening of the research on listed companies, the research on the influencing factors of the capital structure of the company is getting richer and ruthless. This paper screened out 863 enterprises as samples and used the multiple regression method to study the company’s scale, profitability, solvency and growth The impact of abilities on asset-liability ratio. After adding the dummy variables, this paper studies the differences between the state-owned enterprises and non-state-owned enterprises on the capital structure and analyzes the reasons for such differences. It provides a reference for the enterprises with different ownership to adjust the capital structure.