我国上市公司治理结构对资本结构影响的实证研究

摘要基于我国上市公司在资本结构与公司治理方面存在的缺陷与不足，同时也为了实现上市公司的最佳资本结构与公司治理结构，必须清楚地知道资本结构与公司治理之间的相互关系，以完善上市公司治理结构与优化上市公司资本结构，提高公司治理效率，从而加速我国现代企业的蓬勃发展。83001

本文将从资本结构与公司治理的理论入手，分析二者之间的相互关系。本文将主要运用会计指标研究法，以资产负债率来衡量资本结构，以代表股权结构、监事会特征、董事会特征以及薪酬激励等四个方面的指标来衡量公司治理，然后运用主成分分析法及回归分析研究指标之间的内在关系,最后得出结论是资本结构与公司治理综合得分呈现负相关的关系。

最后，根据公司治理对资本结构影响效应的实证研究的结论，参考发达国家的资本结构与公司治理结构的模式，针对我国上市公司目前存在的问题，提出完善上市公司治理结构与优化资本结构的相关对策建议，旨在促进资本结构和公司治理结构的最优化。

毕业论文关键字资本结构公司治理相互关系最优化

毕业论文外文摘要

Title An Empirical Study of Effectiveness of Corporate Governance Structure on Capital Structure

Abstract Based on the defects and shortcomings of China's listed companies in the capital structure and corporate governance exist, but also to achieve the optimal capital structure of listed companies and corporate governance structure, it must be clearly aware of the relationship between capital structure and corporate governance in order to improve corporate governance structure and optimization of capital structure of listed companies to improve corporate governance efficiency, thus accelerating the vigorous development of China's modern enterprise。

This article from the theory of capital structure and corporate governance, and analyzes the relationship between the two。 This article will focus on the use of accounting indicators research, asset-liability ratio to measure capital structure to represent the ownership structure, board features four indicators, the Board of Supervisors as well as incentive pay and other features to measure corporate governance, then using principal component analysis and regression analysis of the intrinsic relationship between indicators, and finally concluded that the capital structure and corporate governance overall score was negatively correlated。

Finally, according to the conclusions of the Corporate Governance Empirical Study of the Effect of capital structure, capital structure and mode of corporate governance structure with reference to developed countries, China's listed companies for the existing problems, put forward a sound corporate governance structure of listed and optimize the capital structure of the relevant Measures to promote the optimization of capital structure and corporate governance structure。

Keywords Capital structure Corporate governance Interrelation Optimize

1 绪论 1

1。1 研究背景与意义 1

1。2 研究思路与内容 2

2 文献综述 3

2。1 资本结构相关概念 3

2。2 公司治理相关概念 3

2。3 文献综述 4

3 我国上市公司治理结构对资本结构影响的研究设计我国上市公司治理结构对资本结构影响的实证研究:http://www.youerw.com/kuaiji/lunwen_97601.html