资本结构与财务增长能力实证分析—以农业-上市公司为例毕业论文.docVIP

湖南财政经济学院毕业论文（设计） 第 PAGE II 页 湖南财政经济学院 毕业论文（设计） 论文（设计）题目： 资本结构与财务增长能力实证分析 资本结构与财务增长能力实证分析——以农业上市公司为例 摘要 我国是一个以农业为主的发展中大国，近几年，我国农村人口越来越少，大多数的人都放弃农业到城市里打工，结果造成越来越多的田地荒废。劳动人口数量上出现的转折，将对今后我国农业发展产生长远的影响。农业经济是国民经济的基础部门，农业上市公司则是农业经济发展中的优秀代表。本文以2014年47家农业上市公司的财务数据为样本,具体分析了我国农业上市公司资本结构与财务增长能力,并采用SPSS 17.0进行分析,实证研究了这些公司资本结构与财务增长能力的影响因素。结果表明,我国农业上市公司的资本结构与营运能力、企业规模、所得税税率和非负债税盾正相关;与盈利性、变现能力、资金储备和资产结构负相关;与成长性不存在显著相关关系。 关键词：农业上市公司，资本结构，财务增长能力，影响因素 第 PAGE V页 湖南财政经济学院毕业论文（设计） 第 PAGE V页 Empirical analysis on the capital structure and financial growth ability ——Agricultural listed companies, for example Abstract China is a predominantly agricultural big developing countries, in recent years, our country rural population less and less, most people give up the farm work in the city, as a result, more and more waste field. Labor population in turn, will have a long-term impact on Chinas agricultural development in the future. Agricultural economy is the foundation of the national economy department, agricultural listed companies is the outstanding representative in the development of agricultural economy. Based on 47 2011 agriculture the financial data of listed companies as samples, analyzed our country agriculture listed company capital structure and financial growth ability, and USES the SPSS 17.0 were analyzed, and the empirical research on the companys capital structure and the influence factors of financial ability to grow. The results show that the capital structure of listed companies of Chinas agriculture and operating ability, enterprise scale, the income tax rate and the debt tax shield is associated; Profitability, cashability, capital and reserves and negatively related to the asset structure; With the growth there is no significant correlation. Key words: agricultural listed companies, capital structure, financial growth ability, the influencing factorsTOC \o 1-3 \h \u 目 录 11093 1