【正文】 .................... 2 國(guó)內(nèi)外研究動(dòng)態(tài)及評(píng)述 ..................................................................................... 3 國(guó)外研究動(dòng)態(tài) ...............................................................................................3 國(guó)內(nèi)研究動(dòng)態(tài) ................................................................................................4 國(guó)內(nèi)外研究動(dòng)態(tài)評(píng)述 .................................................................................... 5 研究思路和方法 ................................................................................................. 6 研究思路 .......................................................................................................... 6 研究方法 .......................................................................................................... 6 論文創(chuàng)新之處 ...................................................................................................... 7 第二章 資本結(jié)構(gòu)基礎(chǔ)理論 ...................................................................................... 9 早期資本結(jié)構(gòu)理論 ............................................................................................. 9 凈收益理論 .................................................................................................. 9 凈營(yíng)業(yè)收益理論 ............................................................................................ 10 傳統(tǒng)折衷理論 ................................................................................................ 10 現(xiàn)代資本結(jié)構(gòu)理論 ........................................................................................... 11 定理 ..........................................................................................................11 米勒模 型 ..........................................................................................................12 權(quán)衡理論 ..........................................................................................................13 新資本結(jié)構(gòu)理論 ................................................................................................13 代理成本理論 ................................................................................................ 13 信號(hào)傳遞模型 ................................................................................................ 14 優(yōu)序融資理論 ...........................................................................................15 啟發(fā)與思考 ....................................................................................................... 16 第三章 我國(guó)農(nóng)業(yè)上市公司資本結(jié)構(gòu)現(xiàn)狀分析 .................................................... 17 農(nóng)業(yè)上市公司的界定 ....................................................................................... 17 農(nóng)業(yè)上市公司數(shù)量偏少 ................................................................................ 19 農(nóng)業(yè)上市公司規(guī)模偏小 ................................................................................ 19 農(nóng)業(yè)上市公司行業(yè)分布廣泛 ......................................................................... 20 農(nóng)業(yè)上市公司區(qū)域分布不均 .........................................................................20 農(nóng)業(yè)上市公司經(jīng)營(yíng)業(yè)績(jī)不佳 ........................................................................ 21 農(nóng)業(yè)上市公司棄農(nóng)現(xiàn)象嚴(yán)重 ........................................................................ 21 我國(guó)農(nóng)業(yè)上市公司資本結(jié)構(gòu)的特征分析 ........................................................ 22 農(nóng)業(yè)上市公司資產(chǎn)負(fù)債率水平較低，呈上升趨勢(shì) ...................................... 22 農(nóng)業(yè)上市公司資產(chǎn)融資結(jié)構(gòu)失衡，內(nèi)源融資比例偏小 .............................. 22 農(nóng)業(yè)上市公司債務(wù)內(nèi)部結(jié)構(gòu)不合理，長(zhǎng)期負(fù)債比例偏小 ...........................23 農(nóng)業(yè)上市公司股權(quán)集中程度較高，流通股比重上升 ...................................24 第四章 農(nóng)業(yè)上市公司資本結(jié)構(gòu)影響因素理論分析 ............................................. 27 宏觀因素 ........................................................................................................... 27 經(jīng)濟(jì)發(fā)展水平 ................................................................................................ 27 通貨膨脹 .......................................................................................................27 實(shí)際貸款利率 .......................................................................................... 27 公司特征因素 ................................................................................................... 28 公司規(guī)模 ...................................................................................................... 28 盈利能力 .............................................................................................. 28 非負(fù)債稅盾 .................................................................................................. 29 資產(chǎn)擔(dān)保價(jià)值 ............................................................................................. 29 資產(chǎn)結(jié)構(gòu) ........................................................................................................ 29 股權(quán)結(jié)構(gòu) ....................................................................................................... 29 償債能力 ................................................................................................. 30 所得稅 ........................................................................................................... 30 第五章 農(nóng)業(yè)上市公司資本結(jié)構(gòu)影響因素實(shí)證分析 ............................................. 31 樣本選取與數(shù)據(jù)來(lái)源 ....................................................................................... 31 樣本選取 ...................................................................................................... 31 數(shù)據(jù)來(lái)源 ........................................................................................................ 31 變量選擇與模型建立 ....................................................................................... 31 變量選擇 ................................................................................................. 31 模型建立 ....................................................................................................... 32 實(shí)證分析 .............................................................................