摘要近几年中国的经济处于高速发展阶段，不同类型的经济环境互相碰撞、融合。企业更是经济运行、发展的主体。所以对于改善企业的投资现状和提高企业的投资效率这一部分更是刻不容缓。本文以2010——2018年A股上市的交通运输业方面企业的信息作为数据来源，通过实证研究方法，分别从债务期限异质性和债务来源异质性这两个方面入手，其中债务期限异质性就长期债务和短期债务进行了研究；债务来源异质性则根据我国的具体情况划分为金融性债务和经营性债务。希望能够通过对于债务异质性的研究来改善企业投资效率。关键词：债务异质性，投资效率，交通运输业本科论文AbstractInrecentyears,China'seconomyisinthestageofrapiddevelopment,anddifferenttypesofeconomicenvironmentcollideandmergewitheachother.Enterprisesarethemainbodyofeconomicoperationanddevelopment.Therefore,itisurgenttoimprovetheinvestmentstatusandtheinvestmentefficiencyofenterprises.Thispapertakestheinformationofa-sharelistedtransportationcompaniesfrom2010to2018asthedatasource,andstartsfromtwoaspectsofdebtmaturityheterogeneityanddebtsourceheterogeneitythroughempiricalresearchmethods.AccordingtothespecificsituationofChina,theheterogeneityofdebtsourcescanbedividedintofinancialdebtandoperationaldebt.Itishopedthattheresearchondebtheterogeneitycanimprovetheinvestmentefficiencyofenterprises.Keywords：Debtheterogeneity，Investmentefficiency，Transportationindustry本科论文目录前言...............................................................................................................................................................11基本概念与文献综述..................................................................................................................................31.1基本概念..........................................................................................................................................31.1.1债务异质性..........................................................................................................................31.1.2投资效率..............................................................................................................................31.2文献综述..........................................................................................................................................31.2.1债务异质性相关研究..........................................................................................................31.2.2投资效率的影响因素..........................................................................................................42.3文献评述..........................................................................................................................................52理论分析与假设提出..................................................................................................................................72.1债务期限异质性与企业投资效率..................................................................................................72.2债务来源异质性与企业投资效率..................................................................................................73第三章研究设计..........................................................................................................................................93.1变量说明..........................................................................................................................................93.1.1被解释变量.....
