本文選題：資本結(jié)構(gòu) + 風險承擔　； 參考：《大連理工大學學報(社會科學版)》2017年03期

【摘要】：基于風險承擔視角,利用上市公司數(shù)據(jù)實證檢驗資本結(jié)構(gòu)、風險承擔、企業(yè)績效3者之間關(guān)系。研究結(jié)論表明:企業(yè)負債率與企業(yè)績效顯著負相關(guān),二者之間關(guān)系受到企業(yè)所有權(quán)性質(zhì)影響,國有企業(yè)負債率顯著高于民營企業(yè)負債率;企業(yè)風險承擔與企業(yè)負債率顯著負相關(guān),國有企業(yè)風險承擔水平顯著低于民營企業(yè),風險承擔與企業(yè)績效正相關(guān);研究結(jié)論深化了企業(yè)資本結(jié)構(gòu)對企業(yè)績效傳導路徑,發(fā)現(xiàn)風險承擔是企業(yè)資本結(jié)構(gòu)與企業(yè)績效的中介變量。
[Abstract]:Based on the perspective of risk-taking, the relationship among capital structure, risk-taking and corporate performance is tested by using the data of listed companies. The results show that the debt ratio of enterprises is negatively correlated with the performance of enterprises, and the relationship between them is influenced by the nature of enterprise ownership, and the debt ratio of state-owned enterprises is significantly higher than that of private enterprises. The risk assumption of the state-owned enterprises is significantly lower than that of the private enterprises, and the risk assumption is positively related to the performance of the enterprises; the conclusion of the study deepens the transmission path between the capital structure of the enterprises and the performance of the enterprises. It is found that risk-taking is the intermediary variable between capital structure and enterprise performance.
【作者單位】： 中央財經(jīng)大學商學院;內(nèi)蒙古財經(jīng)大學會計學院;
【基金】：教育部人文社科青年基金項目:“中國乳品空間集聚:理論分析與實證檢驗”(c14yjc790016)
【分類號】：F275

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