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科技型中小企业以创新为使命,是社会经济持续快速发展的强大动力,日益成为国家转方式调结构的重要力量。科技型中小企业在发展过程中必须优化资本结构,降低融资成本,发挥财务杠杆的调节作用。以陕西省上市的12家科技型中小企业为样本,选取反映企业资本结构现状的主要指标,运用spss软件中的多元线性回归,对资本结构的影响因素进行实证分析,提出优化资本结构的基本对策。
With the mission of innovation as a technology-based SME, it is a powerful impetus for sustained and rapid social and economic development and is increasingly becoming an important force for the country to shift its structure and adjust its structure. Small and medium-sized technology-based enterprises must optimize the capital structure, reduce the financing cost and play the regulatory role of financial leverage in the development process. Based on the sample of 12 science and technology SMEs listed in Shaanxi Province, this paper selects the main indexes reflecting the status quo of the capital structure of enterprises, and uses the multiple linear regression in spss software to make an empirical analysis of the influencing factors of capital structure and put forward the basic countermeasures to optimize the capital structure .