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中文摘要：
本文在大样本调查问卷的描述性分析基础上，对我国不同特征企业的融资行为进行了深入的研究。研究发现：企业负债融资时“重风险轻收益”，忽略或不重视负债税蔽作用，但是融资时首选负债；上市公司与非上市公司目标资本结构呈现二元化趋势；国有企业的负债比率比非国有企业的负债比率高；不同特征企业在负债期限的选择上趋于一致，短期贷款的使用明显优于中长期贷款的使用；发放现金股利时上市公司重视盈利水平和现金流状况，非上市公司重视偿债能力。
英文摘要：
Based on the descriptive analysis to the large sample investigation questionnaire, this paper studys financing behavior of different enterprises with different characteristics in China. We find that although debt is first choice, firms pay more attention to risk and ignore the taxshield of debt when issuing debt; there exist different capital structures between listed and unlisted companies; debt ratio of state-owned enterprises is higher than the ones of non-state-owned; enerprises with different characteristics tend to consistent on the debt deadline choice, the shortterm loan using is obviously more than medium and long-term loan; when distributing cash dividend, listed companies pay attention to profitability and cash stock, while unlisted companies lay weight on the delinquency in payment of dues.
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