A股乳品上市公司资本结构的总体特征`现实困境及价值优化.pdfVIP

Value Engineering • 33 • A 股乳品上市公司资本结构的总体特征、现实 困境及价值优化 The A S hares of Dairy Lis ted Companies Overall Characteristics, Practical Dilemma and Value Optimization in the Capital Structure 杨磊① YANG Lei; 陈瑾① CHEN Jin; 周广秀② ZHOU Guang-xiu; 洪亮① HONG Liang (①黑龙江科技大学，哈尔滨 150027; ②哈尔滨金融学院，哈尔滨 15∞30) ((Heilongjiang University of Science and Technology ,H缸bin 150027 ,China ;( Harbin Finance University ,Harbin 150030,China )