农业高新技术企业债务融资影响因素研究

doi:10.11924/j.issn.1000-6850.2013-3026

摘要/Abstract

摘要： 以农业高新技术企业2010—2012年数据为样本，采用多元回归分析农业高新技术企业债务融资影响因素。实证结果表明：企业规模、资产负债率、营业收入增长率、资产的担保价值与债务融资正相关；每股收益、现金流动负债比率与债务融资负相关；而存货周转率、速动比率、净资产收益率、净利润与债务融资不具有显著的相关关系。最后基于上述分析提出促进农业高新技术企业债务融资政策建议。

关键词: 水稻, 水稻, 耐盐性, 抗坏血酸, L-半乳糖内酯脱氢酶

Abstract: In this paper, agricultural high-tech data for the 2010 to 2012 sample, using multiple regression analysis of factors affecting agricultural high-tech debt financing. The empirical results show that: firm size, asset-liability ratio, revenue growth, asset value and debt financing secured a positive correlation,earnings per share, cash flow and debt financing debt ratio negatively correlated,while the quick ratio, net profit, inventory turnover rate of return on net assets and debt financing, no significant correlation. Finally, based on the above analysis on the promotion of agricultural high debt financing policy recommendations.

尹士. 农业高新技术企业债务融资影响因素研究[J]. 中国农学通报, 2014, 30(26): 82-87.

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