This paper reviews the connotation of agricultural listed company and the related researches on capital structure theory of enterprises in China. Based on this, research hypothesis is put forward. Capital structure has positive correlation with the scale, growth and debt paying ability of agricultural listed company, and has negative correlation with the profitability, operating capability and cash capacity. Taking 37 agricultural listed companies as the research samples, a total of 15 financial indices reflecting the growth, profitability, enterprise scale, operating capacity, cash capability and debt paying ability are selected to conduct factor analysis. Based on the principle of eigenvalue greater than 1, five factors are ascertained, which can explain... |