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资本结构问题是个具有重大理论价值和实践意义的研究课题。企业资本结构是指企业内部权益资本与债权资本之间的构成比例关系。资本结构的选择在企业融资决策中占据着核心的地位,如何确定优化企业资本结构这一问题具有很强的现实意义。本文选取了2012年2份前塑料行业46家公司为样本(剔除ST公司和2012年1月后上市的),进行回归分析,考察我国塑料行业资本结构的影响因素。
The problem of capital structure is a research topic of great theoretical value and practical significance. Corporate capital structure refers to the composition of the relationship between the internal equity capital and debt capital. The choice of capital structure occupies a central position in the decision-making of corporate finance. How to determine the optimal corporate capital structure is of great practical significance. In this paper, 46 samples from two former plastics industries (excluding ST and listed after January 2012) were selected for regression analysis in 2012 to examine the influencing factors on the capital structure of China’s plastics industry.