本文以73家山东省上市公司2008-2010年的财务数据为基础,通过多元回归模型,探究了企业规模、资产抵押价值等相关因素对企业资本结构的影响。实证结果表明:企业规模是决定山东省上市公司资本结构的首要因素;成长性、非负债税盾、所得税率与资本结构正相关;盈利能力、资产抵押价值与资本结构负相关。 Based on the financial data of 73 listed companies in Shandong Province from 2008 to 2010, this paper explores the impact of the factors such as firm size, asset value and other factors on the capital structure of enterprises through multiple regression models. The empirical results show that: the size of a firm is the primary factor determining the capital structure of listed companies in Shandong Province; the growth of non-debt tax shields, the income tax rate is positively correlated with the capital structure; the profitability, the value of assets and the capital structure are negatively correlated.