基于方差分析的资本结构决策模型

中国管理科学 ›› 2006, Vol. ›› Issue (6): 29-33.

基于方差分析的资本结构决策模型

张丽英, 张秋生

北京交通大学经济管理学院, 北京, 100044

收稿日期:2006-01-23 修回日期:2006-11-15 出版日期:2006-12-28 发布日期:2012-03-07
基金资助:
国家自然科学基金资助项目(70472003)

Capital Structure Decision-Making Model Based on Variance Analysis

ZHANG Li-ying, ZHANG Qiu-sheng

School of Economics and Management, Beijing Jiaotong University, Beijing 100044, China

Received:2006-01-23 Revised:2006-11-15 Online:2006-12-28 Published:2012-03-07

摘要/Abstract

摘要： 本文利用统计学原理与风险决策分析方法,提出了资本结构决策新的方差分析方法和矩阵模型.与原有的基于概率分析的方法比较,本文建立的模型方法克服和舍弃了模糊性和难操作性,有效地权衡了风险与收益,使资本结构决策模型更富可操作性和广泛适用性,能够为企业最优资本结构决策提供一定的决策依据.

关键词: 资本结构, 方差分析, 矩阵模型, 决策

Abstract: According to the principles of statistics and risk decision analysis approach,this paper presents a new variance analysis method and a matrix model for capital structure decision-making.Compared with the existed methods,this method can balance the risk and the profit effectively,and make the capital structure decision-making more operatible.Thus it provides a scientific basis for the best capital structure decision-making.

Key words: capital structure, variance analysis, matrix model, decision-making

中图分类号:

F224.7

张丽英, 张秋生. 基于方差分析的资本结构决策模型[J]. 中国管理科学, 2006, (6): 29-33.

ZHANG Li-ying, ZHANG Qiu-sheng. Capital Structure Decision-Making Model Based on Variance Analysis[J]. Chinese Journal of Management Science, 2006, (6): 29-33.

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