上市公司资本结构对代理成本的影响问题探讨VIP专享

本科论文摘 要我国上市公司的代理问题对资本结构的选择密切相关，严重的委托代理问题产生的成本制约了公司的发展。本文以上市公司为研究对象，在资本结构与代理成本两者的理论研究和国内外文献综述的基础上，分析了我国上市公司资本结构对代理成本的传导过程，发现上市公司的资本结构存在资产负债率偏低和调整缺乏弹性的问题；代理成本存在公司内部制约机制不够成熟，外部监管不到位的问题；资本结构对代理成本的传导过程存在着股权过度集中和债务内部结构不合理的问题。论文最后，根据上述问题提出针对性的对策，对需要改进的上市公司提供了参考价值。关键词：资本结构，代理成本，上市公司本科论文AbstractThe agency problem of Listed Companies in China has always been an important area of corporate governance. The cost of serious principal-agent problem restricts the development of companies. Based on the China and other countries’ literature of capital structure and agency cost, this paper analyzes the transmission process of capital structure to agency cost in China's listed companies, and finds that the capital structure of listed companies has the problems of low asset liability ratio and lack of flexibility in adjustment; the agency cost has the problems of immature internal restriction mechanism There are some problems in the transmission process of capital structure to agency cost, such as excessive concentration of equity and unreasonable internal structure of debt. At the end of the article, the paper puts forward countermeasures, which provide reference value for the listed companies that need to be improved.Key words: Capital structure, Agency cost , Listed company本科论文目 录前 言..........................................................................................................................................11 绪论.................................................................................................................................