摘要
本文通过采用不同的债务期限结构计算方法和分年度回归,对"信贷期限歧视"提出了一些思考。在保留静态债务期限的同时,本文采用增量数据,即用"新发生长期借款占新发生总借款的比例"来衡量企业的动态债务期限。本文发现在新增银行债务里,私有企业与国有企业的债务期限结构没有显著差异。
This paper use different debt maturity structure calculation method and annual regressive model to study the credit limit. At the time of reserving static debt maturity data, this paper uses incremental data, that is ＂new long-term loans accounted for the proportion of overall debt＂ to evaluate the dynamic debt maturity. Through our analysis, we find that in the newly increased bank loans, there is no obvious different of the debt maturity structure between private enterprises and state-owned enterprises.
出处
《财务与金融》
北大核心
2009年第5期12-16,共5页
Accounting and Finance
基金
国家社科基金项目"银行主导融资下企业债券市场发展的契约期限与治理机制研究"(07CJY059)
广西教育厅科研项目"盈余管理与银企贷款合约若干问题研究"(200812MS115)的资助
关键词
信贷
债务期限
歧视
Credit
Debt Maturity
Prejudice
