房地产上市公司资本结构质量评价及影响因素研究会计学专业论文.docxVIP

英文摘要Subject：Study 英文摘要 Subject：Study 011 evalution of capital structure and the Affecting Factors of the listed real estate companies in China Speciality：Accounting Name： Qiu Le(signatIl旧 鱼竺丝 Instructor：Li Zhixue(signatIl呐：生i垒ki乡∥陟 ABS’I’lIAC’I。 Currently,Chinese real estate industry has entered a period of rapid development．The capital structure of the real estate industry has attracted wide attention．Capital structure is all important indicator．It Call reflect the financial management of the companies．This article evaluated the quality of capital structure，analyzed its influencing factors，and optimized the quality of capital structure by the statistical data of the real estate industry． There are six ehapers in this paper．In first chapter it reviewed the research of the capital structuer,and put forward the main issues and framework of the paper．In section two，the theory of capital structure and their respective definition of capital structure and the quality of the capital structure ale elaborated．According to the status of the real estate industry,it constructed the evaluation system of the quality of capital structure of real estate industry, using AI-IP method to evaluate the quality of capital structure in Section three．We get a sore． We found the sore of the quality of the capital structure was low．The results showed that the quality of the capital structure of Chinese real estate listed companies Was not reasonable，and the indexs of liquidity were not ideal．The liabilities rate of Chinese real estate listed companies was large．The insdusty relied on too much debt．In Chapter Four,we found the influencing factor of the quality of capital structure by main principal component analysis．And the regression analysis showed that the growth of company,firm size，corporate profitability were the influencing factors of the quality of capital structure in Chinese real estate listed companies．In Chapter five，according the empirical results and the existing problems，