CAJ | 학술논문

企业资本结构理论关于企业价值与资本结构的论述是以成熟资本市场为前提,而能在公开资本市场上融资的一般为大型企业.我国于2004年开辟了中小企业板块,使得部分中小企业可以在资本市场上融资,资本结构理论是否适用于这类企业,本文以中小企业板上市公司为对象对中小企业资本结构与企业价值关系进行实证研究.
기업자본결구이론관우기업개치여자본결구적논술시이성숙자본시장위전제,이능재공개자본시장상융자적일반위대형기업.아국우2004년개벽료중소기업판괴,사득부분중소기업가이재자본시장상융자,자본결구이론시부괄용우저류기업,본문이중소기업판상시공사위대상대중소기업자본결구여기업개치관계진행실증연구.
Enterprise Capital structure theory on the value of enterprises with the capital structure on a mature capital market is the prerequi-site for,and in an open capital market financing for the general large-scale enterprises. China in 2004 opened up a SME board,can make some small and medium enterprises in the capital markets financing, capital structure theory is applicable to such enterprises, medium and small enterprises listed on the paper companies to SMEs targeted capital structure and enterprise value relationship An Empirical Study.