本文選題：資本結(jié)構(gòu) + 風(fēng)險(xiǎn)承擔(dān)��； 參考：《大連理工大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版)》2017年03期

【摘要】：基于風(fēng)險(xiǎn)承擔(dān)視角,利用上市公司數(shù)據(jù)實(shí)證檢驗(yàn)資本結(jié)構(gòu)、風(fēng)險(xiǎn)承擔(dān)、企業(yè)績(jī)效3者之間關(guān)系。研究結(jié)論表明:企業(yè)負(fù)債率與企業(yè)績(jī)效顯著負(fù)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(guó)有企業(yè)負(fù)債率顯著高于民營(yíng)企業(yè)負(fù)債率;企業(yè)風(fēng)險(xiǎn)承擔(dān)與企業(yè)負(fù)債率顯著負(fù)相關(guān),國(guó)有企業(yè)風(fēng)險(xiǎn)承擔(dān)水平顯著低于民營(yíng)企業(yè),風(fēng)險(xiǎn)承擔(dān)與企業(yè)績(jī)效正相關(guān);研究結(jié)論深化了企業(yè)資本結(jié)構(gòu)對(duì)企業(yè)績(jī)效傳導(dǎo)路徑,發(fā)現(xiàn)風(fēng)險(xiǎn)承擔(dān)是企業(yè)資本結(jié)構(gòu)與企業(yè)績(jī)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(cái)經(jīng)大學(xué)商學(xué)院;內(nèi)蒙古財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：教育部人文社科青年基金項(xiàng)目:“中國(guó)乳品空間集聚:理論分析與實(shí)證檢驗(yàn)”(c14yjc790016)
【分類號(hào)】：F275

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