| 商业信用与公司投资行为的实证研究 |
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| 引用本文： | 李林红.商业信用与公司投资行为的实证研究[J].软科学,2014(3):65-68. |
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| 作者姓名： | 李林红 |
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| 作者单位： | ;1.中南财经政法大学会计学院;2.河南中医学院人文学院 |
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| 摘 要： | 以20072012年中国上市公司数据为基础,从投资视角剖析商业信用融资对实体经济的影响,以研究商业信用融资与公司投资行为之间的关系。结果发现:我国上市公司商业信用的使用促进了固定资产、无形资产和在建工程投资支出的增加;相对于民营上市公司,国有上市公司获得的商业信用更多,但国有上市公司并没有因此提高商业信用的投资行为,而民营上市公司其商业信用融资的使用显著地提高了对投资支出。
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| 关 键 词： | 商业信用 产权性质 公司投资 |
The Empirical Research of the Relationship between Trade Credit and Corporate Investment |
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| Abstract: | Based on the sample of listed companies in 2007 ~ 2012,this paper analyzes the influence of trade credit financing on the real economy from the perspective of investment,and then studys the relationship of the trade credit financing and investment. Eempirical result shows that using of trade credit of listed companies in China promotes the fixed assets,intangible assets and projects under construction; Compared with the private listed companies,the state-owned listed companies obtains more trade credit,but doesn't improve investment that trade credit leading to,private listed companies get less trade credit financing,but using of trade credit financing has significantly improved the investment spending. |
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| Keywords: | trade credit property rights corporate investment |
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