| 我国高新制造业上市公司的资本结构 |
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| 引用本文： | 余思佳.我国高新制造业上市公司的资本结构[J].安顺学院学报,2016(3):114-116. |
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| 作者姓名： | 余思佳 |
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| 作者单位： | 贵州财经大学会计学院,贵州 贵阳,550025 |
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| 摘 要： | 文章以70家A股主板上市的高新制造业企业数据样本为基础，分析高新制造业行业资本结构。研究发现，高新制造业企业资金多源于国家财政补贴，且流动负债水平偏高，其资本结构仍有较大优化空间，应拓宽行业企业融资渠道，实现融资多样化；改善行业负债结构，提高企业盈利能力；建立健全资本市场机制。
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| 关 键 词： | 资本结构 资本成本 高新制造业 |
The Empirical Study on Capital Structure of High-tech Manufacturing |
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| Abstract: | The study taking 70 listed companies as samples to analyze the capital structure of aHigh -tech man‐ufacturing .The study knows the funds mostly comes from the country's fiscal subside in High -tech manufactur‐ing .The capital structure is unreasonable .The study put forward some suggestions to improve this situation :First of all ,to expand the industry financing channels ,financing diversification ;Second ,improve industry debt struc‐ture ,improve corporate profitability ;Third ,establish and perfect the capital market. |
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| Keywords: | the capital structure High-tech manufacturing |
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