上市公司债务期限结构影响因素研究_会计审计

[资料来源：THINK58.com]

上市公司债务期限结构影响因素研究(12500字)
摘 要：本文以湖南上市公司为研究对象，采用文献调查法及统计学相关方法等，以湖南上市公司2006-2009年的数据资料作为基础，最后选取了34家上市公司为研究的样本，对湖南上市公司债务期限结构影响因素进行研究，选取了资产期限、公司规模和实际税率三个公司特征因素来研究，实证分析发现：湖南上市公司债务期限结构具有显著的行业差异，资产期限与湖南上市公司债务期限结构负相关，公司规模与湖南上市公司债务期限结构正相关，没有发现实际税率对湖南上市公司债务期限结构有显著影响的证据。
关键词：湖南上市公司；债务期限结构；资产期限；公司规模   

The Research on the Factors of Debt Maturity Structure of Listed Company
Abstract: This paper takes hunan listed company as the research object, by the methods of questionnaire and statistics related methods and takes data from 2006 to2009 of hunan listed company as the base, and finally chose 34 listed companies as research samples, to study factors of debt maturity structure of listed company in hunan, select assets term, the company size and the actual tax rate as three company characteristic factors to study, the empirical analysis found that: debt maturity structure of listed company in hunan has significant industry difference, assets deadline and debt maturity structure of listed company in hunan has negative correlation, the company size and debt maturity structure of listed company in hunan has positive correlation, evidence of actual tax rate has influence on debt maturity structure of listed company in hunan not be found. [来源：http://think58.com]
Keywords: Listed company in Hunan; Debt maturity structure; Assets term; the company size