There are three indicators in firm , s capital structure , asset - liability ratio , current liability ratio and long - term debt ratio . the determinants of the capital structure have system and non - system determinants . because this paper is studied the listed companies in jilin province , we use seven non - system indicators 結(jié)果表明,吉林省上市公司的資本結(jié)構(gòu)與國外學(xué)者研究的發(fā)達(dá)國家的資本結(jié)構(gòu)之間存在很大的差別,而與大多數(shù)國內(nèi)學(xué)者研究的國內(nèi)上市公司相一致,表現(xiàn)出強(qiáng)烈的異常融資優(yōu)序。