| 高新技术企业资本结构优化研究 |
| |
| 引用本文： | 朱清海,徐超. 高新技术企业资本结构优化研究[J]. 襄樊学院学报, 2002, 23(4): 22-25 |
| |
| 作者姓名： | 朱清海 徐超 |
| |
| 作者单位： | 1. 华中农业大学,文法学院,湖北,武汉,430070
2. 襄樊学院,管理学系,湖北,襄樊,441053 |
| |
| 基金项目： | 国家社科基金资助项目 (0 1BJY0 75 ) |
| |
| 摘 要： | 高新技术企业面临着非常激烈的竞争，考虑到行业因素，资产担保升值因素的影响，高新技术企业应保持较低的负债率，考虑到供收因素以及经营收益变动性的影响，高新技术企业在发展初期应保持较低的负债率，而在发展后期可以采用较高负债率策略。
|
| 关 键 词： | 影响因素 高新技术企业 资本结构 负债率 优化 |
| 文章编号： | 1009-2854(2002)04-0022-04 |
| 修稿时间： | 2002-05-11 |
Study on Optimization of Capital Structure of High-Tech Enterprise |
| |
| ZHU Qing-hai ,XU Chao. Study on Optimization of Capital Structure of High-Tech Enterprise[J]. Journal of Xiangfan University, 2002, 23(4): 22-25 |
| |
| Authors: | ZHU Qing-hai XU Chao |
| |
| Affiliation: | ZHU Qing-hai 1,XU Chao 2 |
| |
| Abstract: | The enterprise of high-new technology is confronting difficult competition. Considering both profession factors and value of assets assurance,the enterprise of high-new technology should keep lower proportion on debt;considering taxed factors and changeability on management profit;the enterprise of high-new technology should keep lower proportion on debt during the early days,while it should adopt statecraft of higher proportion on debt during the later period. |
| |
| Keywords: | High-Tech enterprise Capital structure Proportion on debt |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
