基于生命周期视角的我国高新技术企业资产专用性与资本结构相关性的探讨-会计学专业论文.docxVIP

Contents1 Contents 1 Introduction 1 1．1 Research background and significance ．1 1．1．1 Research background l 1．1．2 Research significance l 1．2 Research ideas and methods 2 1．2．1 Research ideas ．．2 1．2．2 Research methods 2 1．3 Contents and framework ．．3 2 Literature review ．5 2．1 Literature review about capital structure influence factors on high-tech companies ．5 2．2 Literature review about the impact ofassets specificity on capital structure ．6 2．2．1 Literature review about assets specificity is negatively related to the c印iml structure 6 2．2．2 Literature review about assets specificity is related to the capital structure ． ． ．7 2．2．3 Literature review about assets specificity has nothing to do谢t11 the c即ital structure 8 2．3 Literature review about the enterprise life cycle ．．9 2．3．1 Literature review about the present ofenterprise life cycle 一9 2．3．2 Literature review about the define and the measure of enterprise life cycle 9 2．4 Literature summarization ．．10 3 Introduction to the theory about high—tech enterprises assets specificity impact on the capital structure based on the enterprise life cycle perspective．．．．．．．．．．．．．．．．．12 3．1 The definition ofrelated concepts ．12 3．1．1 Tlle definition ofhigh-tech enterprises ．12 3．1．2 The definition ofasset specificity 13 3．2 The determination and characteristics of high-tech enterprises life cycle 1 4 3．2．1 The characteristics ofhigh-tech enterprises life cycle ．．14 3．2．2 T11e determination of high-tech enterprises life cycle based on value creation and sustainable growth 1 6 3．3 Analyze of capital structure influence factors in high-tech ente印rises ．．1 7 III 万方数据 3．3．1 3．3．1 The macro factors ．17 3．3．2 The micro factors ．