创业板上市公司资本结构与其影响因素分析摘 要：2024 年 10 月 23 日创业板开板仪式后,首批 28 家创业板公司于 2024 年10 月 30 日集中在深证证券交易所上市,从此拉开了中国创业板的序幕。创业板企业是我国国民经济的重要组成部分，针对创业板上市公司的特点和特别性，本文选择在创业板上市首批 28 家公司探讨其资本结构，进而为创业板上市公司在寻求合理的资本结构方面提供一些参考。本文先对国外关于资本结构的理论和文献进行了简单的回顾和综述，紧接着简要对资本结构的影响因素进行了分析，最后对创业板企业各项财务指标进行了统计和分析。以 2024-2024 年年在创业板上市的 28 家公司公布的年度财务数据，采纳描述性分析法，对其资本结构问题进行了分析，通过相关数据讨论发现：我国创业板企业总体的资产负债率较低。进一步讨论表明，创业板企业资产负债率与公司成长性,资产结构,公司规模,资产流动性呈正相关关系，与其盈利能力负相关。文章讨论的目的在于分析总结创业板上市公司存在的现实问题，并提出了几点改善我国创业板上市公司资本结构和融资环境的建议。希望通过本文的讨论，能为创业板上市公司寻求合理的资本结构。关键词：创业板上市公司； 资本结构； 资产负债率The Analysis of GEM-listed Company's Capital Structure and Its Influencing FactorsAbstract:After October 23, 2024 GEM board ceremony , the first batch of 28 GEM companies on October 30, 2024 focused on the Shenzhen Stock Exchange , pulled from Chinese GEM prologue. GEM companies is an important part of our national economy , for companies listed on GEM characteristics and specificity , we choose the first 28 GEM companies to explore its capital structure , and thus for the GEM companies seek reasonable capital provide some reference structure . This article first on domestic capital structure theory and literature were reviewed and summarized , and then the various factors that affect the capital structure of a brief analysis , the last of the GEM companies and financial indicators were statistically analyzed . 2024-2024 mid- year...
