广东上市公司的债务期限结构研究

摘要
资本对所有的企业而言都是非常重要的资源，企业可获得的资本来源分为两大类：债务和权益。当选择债务融资时，上市公司需要对债务的内部结构作出决策，如债务期限结构，它是企业融资结构理论的一个重要组成部分，主要以企业长、短期负债的优化组合为研究重点。文章试图从我国现状出发，分析证券市场中广东上市公司的债务期限结构情况以及影响因素。

关键词：广东上市公司；债务期限结构；影响因素

The research on debt maturity structure
of listed companies in Guangdong
ABSTRACT
 
Capital is very important resource for all enterprises ,and enterprises have two accesses to capital: debt and equity. When choosing financing, companies need to make decisions on the internal structure of the debt such as debt maturity structure. The internal structure of the debt, which focuses on the optimal combination of long-term and short-term liabilities, is an important component of the theory of corporate finance structure. The paper emphatically analyzes the debt maturity structure , as well as the influencing factors, of the stock market listed companies in Guangdong from the current situation in China.
Key Words ：listed companies in Guangdong；Debt Maturity Structure；Influencing factors

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】