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海南省大中型企业不同期限债务治理效益的实证研究
引用本文:徐卫红,张福生,黄静.海南省大中型企业不同期限债务治理效益的实证研究[J].海南广播电视大学学报,2011(1):129-133.
作者姓名:徐卫红  张福生  黄静
作者单位:海南广播电视大学,财会教研室,海南,海口,570105
基金项目:海南省哲学社会科学2009年规划课题
摘    要:文章通过海南省大中型企业债务期限结构与企业业绩关系的实证研究,分析了海南省大中型企业不同期限债务的治理效益,并深入探究了不同期限债务在治理中存在问题的原因,最后提出了提高海南省大中型企业债务融资治理效益的对策。

关 键 词:海南省  债务融资  治理效益

Empirical Study on Governance Efficiency of Various Term Debt for Hainan Large and Medium-sized Enterprises
XU Wei-hong,ZHANG Fu-sheng,HUANG Jing.Empirical Study on Governance Efficiency of Various Term Debt for Hainan Large and Medium-sized Enterprises[J].Journal of Hainan Radio & TV University,2011(1):129-133.
Authors:XU Wei-hong  ZHANG Fu-sheng  HUANG Jing
Institution:(Accounting Department,Hainan radio & TV University,Haikou 570105,China)
Abstract:The Paper studies large and medium - sized enterprises of Hainan province debt maturity structure and corporate performance relationship by empirical way , analyzes the debt governance efficiency of Hainan large and medium - sized enterprises of different terms, further explores the existing problems and rea- son of various term debt in the management, and puts forward countermeasures on improving financing governance efficiency.
Keywords:Hainan Province  Debt financing  Management benefit
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