摘要
我国上市公司的资本结构既有与西方经典理论相符的一面,又有其自身独有的中国特色。本文从我国上市公司这种有中国特色的资本结构出发,阐述了其形成的制度与非制度的原因,并针对这种特殊的资本结构在当前转轨经济环境下的存在进行了优劣分析,最后基于分析结论提出相应的改进建议。
The capital structure of the Chinese list companies have match case with the west sutra theory, and have the Chinese characteristics at the same time. Base on this special capital structure, the author expatiates on the institutional and non-institutional cause, and analyzes the form of this special capital structure in the transforming economic environment, at last gives some ameliorated suggests under the analysis conclusions.
出处
《价值工程》
2005年第4期109-111,共3页
Value Engineering
