| 山西省上市公司资本结构经济效果实证研究 |
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| 引用本文： | 张斌艳.山西省上市公司资本结构经济效果实证研究[J].太原科技,2010,194(3):40-41,44. |
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| 作者姓名： | 张斌艳 |
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| 作者单位： | 山西大学经济与工商管理学院,山西,太原,030006 |
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| 摘 要： | 通过建立净资产收益率与资产负债率的一元线性模型，运用实证会计研究方法，利用SPSS统计分析软件，分析了20家山西省上市公司2002-2006年的95个样本观测值，得出了二者存在正相关关系的结论，以期对山西省正在进行的上市公司股权分置改革提供一些建议。
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| 关 键 词： | 上市公司 资本结构 经济效果 |
Empirical Research on Economic Effect of Capital Structure of Listed Company in Shanxi Province |
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| Zhang Bin-yan.Empirical Research on Economic Effect of Capital Structure of Listed Company in Shanxi Province[J].Taiyuan Science and Technology,2010,194(3):40-41,44. |
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| Authors: | Zhang Bin-yan |
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| Institution: | Zhang Bin-yan (School of Economics , Business Administration,Shanxi University,Taiyuan 030006,China) |
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| Abstract: | In this paper, through building single variable linear model, using research method of positive accounting and software of statistical analysis, the author analyzed data of listed company of Shanxi province from 2002 to 2006 and concluded that there was positive relationship between them, which could provide some suggestions to listed companies in Shanxi province. |
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| Keywords: | listed company capital structure economic effect |
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