摘要
良好的资本结构有助于降低企业的综合资本成本率。以资产负债率作为资本结构的代表性指标,选取环保行业的26家上市公司为样本,运用SPSS多元线性回归分析方法,研究了影响资本结构的因素。结果表明企业规模和成长性与资本结构显著正相关。盈利能力、偿债能力、资产担保价值与资本结构显著负相关。研究力求为目前国内鲜有研究的环保行业优化资本结构提供现实意义。
Good capital structure is conductive to reduce the comprehensive capital- cost rate. In order to investigate the influencing factors of capital structure,the study selected 26 listed companies from environmental protection industry as the sample,and used SPSS multiple regression model to make an empirical analysis. The results indicate that firm size and growth are significantly positively correlated with capital structure. In the meantime,debts paying ability,profitability and CVOA have significant negative correlation with capital structure. The purpose is to provide practical significance for optimize the capital structure.
出处
《山西农业大学学报（社会科学版）》
2014年第12期1221-1224,共4页
Journal of Shanxi Agricultural University:Social Science Edition
关键词
环保行业
资本结构
线性回归分析
Environmental protection industry
Capital structure
Linear-regression analysis
