本文選題：企業(yè)風(fēng)險(xiǎn)承擔(dān)　切入點(diǎn)：資本結(jié)構(gòu)　出處：《財(cái)會通訊》2017年18期 　論文類型：期刊論文

【摘要】：本文以2004-2015年滬深A(yù)股的541家制造業(yè)上市企業(yè)為樣本,研究了資本結(jié)構(gòu)、金融發(fā)展水平與企業(yè)風(fēng)險(xiǎn)承擔(dān)的關(guān)系。研究結(jié)果表明:資產(chǎn)負(fù)債率與企業(yè)風(fēng)險(xiǎn)承擔(dān)正相關(guān),金融發(fā)展水平與企業(yè)風(fēng)險(xiǎn)承擔(dān)正相關(guān),但在對企業(yè)風(fēng)險(xiǎn)承擔(dān)促進(jìn)作用方面,資產(chǎn)負(fù)債率與金融發(fā)展水平存在替代關(guān)系。
[Abstract]:In this paper, 541 listed manufacturing companies in Shanghai and Shenzhen A shares from 2004 to 2015 are taken as samples to study the relationship between capital structure, financial development level and risk assumption. The results show that the asset-liability ratio is positively related to the risk assumption of enterprises. The level of financial development is positively related to the risk bearing of enterprises, but there is a substitute relationship between the ratio of assets and liabilities and the level of financial development.
【作者單位】： 暨南大學(xué)經(jīng)濟(jì)學(xué)院;
【分類號】：F272.3;F425;F832.51

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