不同行业上市公司债务融资行为比较分析
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不同行业上市公司债务融资行为比较分析(含任务书,开题报告,毕业论文14000字)
摘 要：本文主要以不同行业上市公司为样本，通过采用描述性统计、非参数检验等方法对其债务融资结构的总体特征和行业特征进行系统的分析。研究发现：在中国上市公司债务融资结构中，流动负债比率较高且呈稳定的趋势，长期负债比率较低且呈曲折变化的趋势；中国上市公司的债务融资有40%左右是靠银行信贷实现的；中国受管制行业的流动负债比率较其他行业低，而长期负债比率则较其他行业高；不同行业之间的债务融资结构也存在显著性差异，而这些差异则大部分归属于行业差异而不是年度差异。
关键词：上市公司；债务融资；融资结构；行业特征
The Comparative Analysis of Different Sectors of the Listed Companies' Debt Financing Behavior
Abstract: The paper takes a sample of listed companies in different industries. By using of
descriptive statistics and non-parametric to systematically analysis the overall and industry features of Chinese listed companies’ debt financing structure. The study find that: the current debt ratio of Chinese listed companies is very high and constant. Whereas the long debt ratio is relatively low and Twists change year and year, about 40% debt financing of Chinese list companies is from bank loan, the overall debt ratio and current debt ratio of Chinese regulation industries are relatively lower while the long debt ratio is relatively higher than other industries, there is a significant difference in debt financing structure between firms in different industries, these differences are mostly owning to industry difference rather than yearly difference.
Key words: Listed company; debt financing; capital structure; Industry Characteristics