本文選題：資本結(jié)構(gòu)　切入點：農(nóng)業(yè)上市公司　出處：《南京農(nóng)業(yè)大學》2013年碩士論文　論文類型：學位論文

【摘要】：農(nóng)業(yè)上市公司是農(nóng)業(yè)企業(yè)較為先進的企業(yè)組織形式,是我國農(nóng)業(yè)產(chǎn)業(yè)現(xiàn)代化的主要途徑。通過上市公司這種企業(yè)組織形式,農(nóng)業(yè)生產(chǎn)資源被有效地整合起來,充分發(fā)揮生產(chǎn)優(yōu)勢。我國農(nóng)業(yè)上市公司的資本結(jié)構(gòu)有可改進之處,改變不合理的資本結(jié)構(gòu),才能改變中國農(nóng)業(yè)上市公司的治理結(jié)構(gòu),進一步改變企業(yè)的績效。這是本研究課題的意義所在。 通過對國內(nèi)外文獻的綜述,歸納得出現(xiàn)有的研究成果及不足。根據(jù)現(xiàn)有研究,中國農(nóng)業(yè)上市公司的資產(chǎn)負債率偏低、負債結(jié)構(gòu)不是太合理、非流動負債比率低、內(nèi)部融資比例小、股權(quán)結(jié)構(gòu)也不盡合理。本文研究中的部分結(jié)論也印證了以上研究結(jié)論。在知識經(jīng)濟時代,科技與人才因素對經(jīng)濟發(fā)展的影響日益突出。人力資本對于促進中國農(nóng)業(yè)上市公司的健康發(fā)展至關(guān)重要。因此,傳統(tǒng)的資本結(jié)構(gòu)理論不能適應時代發(fā)展的要求。研究中國農(nóng)業(yè)上市公司資本結(jié)構(gòu)問題必然要考慮到人力資本相關(guān)因素的影響。 研究中論述了資本結(jié)構(gòu)的概念,探討了考慮人力資本的資本結(jié)構(gòu)理論。對農(nóng)業(yè)上市公司進行較清晰的界定,在此基礎(chǔ)上分析農(nóng)業(yè)上市公司資本結(jié)構(gòu)的基本特征。利用數(shù)據(jù)包絡分析方法,通過實證研究,分析影響我國農(nóng)業(yè)上市公司效率的資本結(jié)構(gòu)因素。研究表明,數(shù)據(jù)包絡分析方法可以從資本投入產(chǎn)出效率角度很好的分析農(nóng)業(yè)上市公司的資本結(jié)構(gòu)問題。 根據(jù)模型計算結(jié)果,充分利用規(guī)模收益指標、松弛變量指標來解釋農(nóng)業(yè)上市公司資本結(jié)構(gòu)存在的問題。對于出現(xiàn)冗余的資本指標,適當降低其在總資本中的比例,以優(yōu)化資本結(jié)構(gòu)。在前面分析的基礎(chǔ)上給出樣本中每一家農(nóng)業(yè)上市公司資本結(jié)構(gòu)改進的具體措施。
[Abstract]:The agricultural listed company is the advanced enterprise organization form of the agricultural enterprise, is the main way of the agricultural industry modernization of our country. Through the listed company this enterprise organization form, the agricultural production resources are effectively integrated. The capital structure of the agricultural listed companies in China can be improved by changing the unreasonable capital structure in order to change the governance structure of the agricultural listed companies in China. Further change the performance of enterprises. This is the significance of this study. Through the review of domestic and foreign literature, the present research results and shortcomings are summarized. According to the existing research, the asset-liability ratio of Chinese agricultural listed companies is on the low side, the debt structure is not too reasonable, and the non-current debt ratio is low. The proportion of internal financing is small, and the equity structure is not reasonable. Some conclusions in this paper also confirm the above conclusions. In the era of knowledge economy, The impact of science, technology and talent on economic development is increasingly prominent. Human capital is essential to promote the healthy development of listed agricultural companies in China. The traditional capital structure theory can not meet the requirements of the development of the times. The study of the capital structure of agricultural listed companies in China must take into account the influence of human capital related factors. In the study, the concept of capital structure is discussed, and the theory of capital structure considering human capital is discussed. On this basis, the basic characteristics of the capital structure of agricultural listed companies are analyzed. By using the method of data envelopment analysis, the factors affecting the efficiency of agricultural listed companies in China are analyzed through empirical research. Data envelopment analysis method can be used to analyze the capital structure of agricultural listed companies from the perspective of capital input-output efficiency. According to the results of the model, the paper makes full use of the scale income index and the relaxation variable index to explain the problems existing in the capital structure of agricultural listed companies. For the redundant capital index, the proportion of the capital index in the total capital should be reduced appropriately. In order to optimize the capital structure, on the basis of the previous analysis, the paper gives the concrete measures to improve the capital structure of each agricultural listed company in the sample.
【學位授予單位】：南京農(nóng)業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F324;F832.51

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