我国中小板企业融资方式选择对企业盈利能力影响探讨(pdf 6页)-精.pdfVIP

562010 3# 24# 3( 123) 我国中小板企业融资方式选择 对企业盈利能力影响研究 , ( , 200237) : 回顾与我国中小企业融资情况有关 文献和企业资本结构理论, 采取理论分析与实证研究相结合 技术路 线, 对我国中小企业板上市公司上市前财务数据进行统计分析, 通过研究总结出中小企业融资偏好, 进而考察样本 企业 融资顺序是否符合融资优序理论, 并且再进一步用 CORREL函数分析企业融资方式与企业效益之间 联 系。通过对成长性良好 中小板企业上市前 融资行为 研究, 分析影响企业选择不同融资结构 因素, 总结改 善中小企业融资问题 途径。 : 内源融资;股权融资; 债权融资; 中小板企业; 资本结构 : F273. 4 : A : 1001- 8409( 2010) 03- 0103- 06 An Emp iracalAnalysis of the E ffect of F inancialM ode Selection of Sm all andM edium 2sized Enterpr ises on Profiting JIN Yon 2hon , Q IAN W en2tin ( C enter for F ina n cia l Inn ova t ion Stud ies, Sch ool of Bu siness, E a st - Ch in a Un iversity of S cien ce and T echn ology, Sha ngh a i 200237) Ab stra ct: A fter review in som e relevant literature on financin of sm all andm edium - sized enterprises and capital structure theory, this paper analyzes statistically the financial data ofChinese small and medium- sized enterprises board before listin and concludes the financial preference of them by theway of the basic theory combined w ith the cases. Furthermore, it analyzeswhether the financial order of sample enterprises confirm in to the theory of su2 perior financin order, and studies the relation bewt een them ode of enterprises financin and benefits by usin CORREL function. This paper ami s at analyzin the factors affectin the choice of financial structure of enterprises by studyin the financial action of enterprises in small and medium- sized enterprises board before listin , in order to ive reference to other small and medium - sized enterprises, and summ arizes theways to mi prove the financin problems of sm all and m edium - sized enterprises.