中文摘要：

利用2007-2013年非金融类A股上市公司数据进行研究,用六个公司治理指标汇总成的综合性指标来度量公司治理水平,同时用市场中介组织的发育和法律制度环境指数来度量地区法治环境,进而考察了公司治理和地区法治环境对资本结构的影响作用。结果发现：（1）公司治理水平与资本结构呈现显著的正相关关系;（2）地区法治环境与资本结构呈现显著的负相关关系;（3）在法治环境较好的地区,公司治理对资本结构的正向影响作用有所削弱。

英文摘要：

In this paper, we use the data of non-financial firms from 2007-2013 to do the research. We use a comprehensive index aggregated by six dummy variables of corporate governance indicators to measure the level of corporate governance. Simultaneously, with the index of the development of market intermediary organizations and the legal system environment to measure legal environment, we examine the influence of corporate governance and legal environment on the capital structure. The result shows that： 1）corporate governance has a significant positive impact on the capital structure; 2）legal environment has a significant negative impact on the capital structure; 3）in the area of better legal environment, the positive effect of corporate governance on the capital structure has been weakened.