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The Study on the Relationship between the Liabilities and the Corporate Performance of Chinese Groups

Author: RongGuiFan
Tutor: ZhangXiaoFeng
School: Guangdong University of Technology
Course: Accounting
Keywords: Family business Capital Structure Debt financing Corporate Performance
CLC: F272
Type: Master's thesis
Year: 2011
Downloads: 70
Quote: 0
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Abstract


Since 1958, Modigliani and Miller proposed MM theorem, the company's capital structure has been a hot issue in the international financial sector. Capital structure theory is an important part of the financial theory, it is not only significant financial issues involving corporate financial objectives, funding, financing costs and the cash flow of the enterprise, the more important the capital structure of the corporate governance structure, incentive structures have a significant impact. Family enterprises in China's capital structure, financing in recent years, more and more attention by the majority of scholars, with the deepening of China's investment and financing system and the capital market mechanism has been improved, the Family Enterprise in China will have more financing channels can be selected , showing a wide range of corporate finance structure situation, but scholars more attention to equity financing, ignoring the interests of creditors and the creditors in corporate governance. Family Enterprise in China using debt financing in particular, one of the few studies of the relationship of debt financing and corporate performance. This paper first introduces the theory of capital structure our 2006-2009 Family enterprises listed on the company's financial data, and then combine empirical analysis through the empirical analysis of our Department family enterprise asset-liability ratio, short-term interest-bearing debt ratio and long-term debt ratio and corporate performance was negatively related to to Family business debt financing and growth did not follow the classic theory of capital structure is expected to bring the company's performance, which is in line with China's actual situation. This shows that weak governance effect of debt financing of the Family Enterprise in China, and debt constraints \serious and other factors. Finally, the paper on the basis of the theoretical analysis and empirical research, combined with the special nature of our shareholding structure, and put forward suggestions to improve our Family of corporate debt financing and corporate performance: improving the mechanism of the bankruptcy debt service protection, improve the corporate credit information system, strengthen banks oversight functions the real creditor-debtor relationship, vigorously develop the corporate bond market, and to strengthen the legal protection of creditors, to improve the information disclosure mechanism to reduce the degree of asymmetric information, and improve the corporate governance structure and the establishment of the mechanism of the optimization of the capital structure. Signal role of active use of the company's performance to improve the capital structure, and contributed greatly to the virtuous cycle of debt financing and the company's performance.

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CLC: > Economic > Economic planning and management > Enterprise economy > Enterprise planning and management decision - making
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