Capital Structure Influence Factors Research of Regional Listed Companies-on the Basis of Comparison of Zhejiang and Liaoning Province

This paper choose financial date in 2010, including 132 listed companies in Zhejiang province and 44 listed companies in Liaoning province which went public in Shanghai and Shenzhen exchange before 2010. Through satistics software spss 16.0, using least square method of multiple regression analysis with goodness-of-fit R2 inspection, whole F test of regression equation and the T test of independent variable coefficien, we can find the influence factors that have significant effect on capital structure. It turns out that capital structure Zhejiang province has significant positive correlation with company scale, profitability and asset collateral value, and income tax; it has significant negative relationship with debt paying ability, internal accumulation ability; it has non-significant relationship with growth listed company in Liaoning province has significant positive correlation with growth, asset collateral value, income tax; it has significant negative relationship with profitability, solvency, operation it has non-significant correlation with internal accumulation stability.