在理论论证区域生态环境对企业资产结构的作用机理基础上,以我国30个省（直辖市、自治区）的制造业上市公司为样本,检验区域金融生态环境对区域内企业资产结构的影响。检验结果表明,企业资产结构的区域差异确实可以在金融生态环境的区域差异上寻找到较好的解释证据,即良好的区域金融生态环境,有助于企业具备充足的现金资产,也有助于提升无形资产和长期非金融性资产的相对规模。
The previous research on determinants of asset structure from the microcosmic point of view of the firm, while less consideration was given to the possible influence of the important factors of its financial eco-environment. Based on the theoretical demonstration of the role of regional eco-environment on corporate asset structure, this paper examines the impact of regional financial eco-environment on the corporate asset structure in the manufacturing listed companies in 30 provinces. The results show that the regional differences in the asset structure of the enterprise can indeed find better explanatory evidence in the regional differences of the financial eco-environment, that is, a good regional financial eco-environment will help enterprises to have sufficient cash assets, but also help to enhance size of Intangible assets and long-term non-financial assets.
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