@article{张 霞_6, author = {[张 霞, 毕 毅]}, title = {增值税改革对企业资本结构的影响研究}, publisher = {中央财经大学学报}, year = {2013}, journal = {中央财经大学学报}, volume = {1}, number = {08}, eid = {6}, pages = {6-}, keywords = {增值税转型;资本结构;非债税盾;双重差分}, url = https://xbbjb.cufe.edu.cn/CN/abstract/article_5396.shtml }