会计学本科毕业论文范文.doc 28页

武汉工业学院 毕业设计（论文） 设计(论文)题目: 资本结构对企业价值的影响—— 基于我国农业上市公司的实证分析 姓 名: 学 号: 院（系）: 经 济 与 管 理 学 院 专 业: 会 计 学 指导教师: 2011年 4 月 17 日 摘要 资本结构理论一直以来备受国内外学者的青睐，自从美国的Modigliani和Miller (简称ＭＭ )教授于1958年6月份发表《美国经济评论》的“资本结构、公司财务与资本”Abstract  Capital structure theory has been subjected to domestic and foreign scholars of all ages, since the United States of Modigliani and Miller (referred to as MM),Professor in June 1958 published in "American Economic Review" and "capital structure, corporate finance and capital" - that is, Since the famous MM theory, the researchers will also continue to promote this model to the real world, the introduction of the agency cost theory, control theory, Pecking Order theory, balance theory and so on. The capital structure as the core of corporate finance has been a hot topic in academia. However, due to national economic system and capital market differences in the degree of perfection, national corporate capital structure and formation mechanism are also significant differences, so the Chinese special economic context of environmental constraints, capital structure and corporate value of the relationship between practical significance. With China's rapid economic development and security, improving capital markets, capital structure theory in China also received a larger development. Currently most research concerning the capital structure can be roughly divided into three areas: the theory of capital structure; Analysis of Capital Structure: Capital Structure and Firm Value Correlation.  At present, research on capital structure of listed companies are mainly concentrated in, although a lot of research literature, but for a single industry study is relatively small. According to theory of capital structure, industry factors affecting the capital structure is an important factor, different