本文關(guān)鍵詞： 信息技術(shù)業(yè) 上市公司 最優(yōu)資本結(jié)構(gòu)　出處：《財(cái)會(huì)通訊》2017年11期 　論文類型：期刊論文

【摘要】：信息技術(shù)業(yè)占據(jù)了我國新興產(chǎn)業(yè)布局、產(chǎn)業(yè)結(jié)構(gòu)調(diào)整、消費(fèi)結(jié)構(gòu)調(diào)整中的戰(zhàn)略地位,在我國經(jīng)濟(jì)發(fā)展中起到關(guān)鍵作用,本文將信息技術(shù)業(yè)這個(gè)新興產(chǎn)業(yè)作為研究對(duì)象,通過對(duì)43家樣本公司的數(shù)據(jù)進(jìn)行回歸分析,總結(jié)出關(guān)于信息技術(shù)業(yè)上市公司資本結(jié)構(gòu)與企業(yè)價(jià)值的分布的相關(guān)規(guī)律。在此基礎(chǔ)上,再分區(qū)間進(jìn)行相關(guān)分析,得出各區(qū)間內(nèi)資本結(jié)構(gòu)與公司價(jià)值的相關(guān)性,從而最終確定信息技術(shù)業(yè)的最優(yōu)資本結(jié)構(gòu)區(qū)間。結(jié)果表明:我國信息技術(shù)業(yè)上市公司目前的資本結(jié)構(gòu)還是相對(duì)比較合理的,部分負(fù)債水平較高的公司需要引起注意,有待進(jìn)一步優(yōu)化,從而使我國信息技術(shù)業(yè)的資本結(jié)構(gòu)能夠取得大幅的進(jìn)步。
[Abstract]:The information technology industry occupies the strategic position in the new industrial layout, industrial structure adjustment and consumption structure adjustment, and plays a key role in the economic development of our country. In this paper, the information technology industry as a new industry as the research object, through the data of 43 sample companies for regression analysis. On the basis of summarizing the distribution of capital structure and enterprise value of the listed companies in the information technology industry, the correlation between capital structure and corporate value in each interval is obtained by analyzing the correlation between the capital structure and the value of the company. The results show that the current capital structure of listed companies in information technology industry is relatively reasonable. Some companies with high debt level need to be paid attention to and need to be further optimized so that the capital structure of our information technology industry can make great progress.
【作者單位】： 廣東行政職業(yè)學(xué)院;
【分類號(hào)】：F275;F49
【正文快照】： 一、引言進(jìn)入21世紀(jì)以來,借助于互聯(lián)網(wǎng)迅猛發(fā)展的春風(fēng),我國信息技術(shù)產(chǎn)業(yè)開始了持續(xù)并快速的發(fā)展,并逐步成為我國國民經(jīng)濟(jì)的基礎(chǔ)性、支柱性產(chǎn)業(yè),在未來有著非常廣闊的發(fā)展前景。因此,信息技術(shù)產(chǎn)業(yè)吸引了眾人的目光,尤其該行業(yè)的上市公司更是受到了人們的廣泛關(guān)注。但是受金融危

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