| 农业上市公司资本结构优化研究 |
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| 引用本文： | 兰闳,王瑛.农业上市公司资本结构优化研究[J].安徽农业科学,2009,37(7). |
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| 作者姓名： | 兰闳 王瑛 |
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| 作者单位： | 1. 西南科技大学经济与管理学院,四川绵阳,621010
2. 四川省绵阳市农业局,四川绵阳,621010 |
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| 基金项目： | 四川省农村发展研究中心资助项目,绵阳市科技局资助项目 |
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| 摘 要： | 分析了我国农业上市公司资本结构特征,论述了融资工具缺乏、贷款部门和等级审定机构的态度、资本成本、公司成长性等因素对农业上市公司资本结构的影响,进而提出了融资工具多样化、赢利性企业充分发挥负债的"税盾效应"、提高资本结构管理的战略意识等优化农业上市公司资本结构的建议。
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| 关 键 词： | 农业上市公司 资本结构 优化 |
Study on the Capital Structure Optimization of the Agricultural Listed Companies |
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| LAN Hong et al.Study on the Capital Structure Optimization of the Agricultural Listed Companies[J].Journal of Anhui Agricultural Sciences,2009,37(7). |
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| Authors: | LAN Hong |
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| Institution: | LAN Hong et al(School of Economy , Management,Southwest University of Science , Technology,Mianyang,Sichuan 621010) |
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| Abstract: | The characteristics of the capital structure of agricultural listed companies in China were analyzed.The effects of the lack of financing tools,the loan agency's attitude,the cost of capital,the growth of company and other factors on the capital structure of agricultural listed companies were discussed.And some suggestion for optimizing the capital structure of agricultural listed companies were put forward,such as the diversification of financing instruments,making full use of the tax shield effect of the ... |
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| Keywords: | Agricultural listed companies Capital structure Optimization |
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