内部资本市场效率与资本预算行为的研究

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1、厦门大学博士学位论文内部资本市场效率与资本预算行为的研究姓名：李文昌申请学位级别：博士专业：会计学指导教师：傅元略20081001折价)，这表明中国上市公司资本预算的代理成本较大；进而，本文采用了季度财务报告的资本预算数据，检验并证实了我国上市企业普遍存在一种特定的代理成本——软预算约束。关键词：内部资本市场；资本预算；融资约束；代理成本AbstractForalongtime，CapitalBudgeting(CB)emphaLsizesontheeStimatingof如turereVenueflowaIldthedete如【1i11ingofareasona

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