1摘 要近年来，伴随着我国经济的发展壮大，无论大小企业都在不断发展进步，并且使得我国生产总值有所提高，促进我国经济的发展。与此同时，企业的资本结构关系到企业的生存与发展，而且良好的资本结构是企业继续壮大的辅助手段，还有助于企业在同行间提高竞争力。本文以珠海格力电器为研究对象，运用文献研究法、比率分析和行业对比法，在国内外研究现状和资本结构内涵、影响因素等有关理论的基础上，通过简单介绍珠海格力电器的发展情况后，分析了该企业的资本结构，并在与海尔电器进行对比，从股东权益比率、长期负债率、资产负债率和固定资产与股东权益比率等方面数据进行分析，并对其筹资结构进行研究，基于此对该企业的资本结构以及发展状况进行预测，找出其存在的问题，提出控制资产负债率；采取科学合理的融资措施，使融资渠道更加多元化，对负债结构进行适当调整，缩小短期负债的比例；强化资本结构管理的意识，提高自身的风险控制能力等优化建议，让企业的资本结构更加科学、合理和规范，让企业内部的资本结构为企业的规范有序发展发挥更加重要的功能作用。同时，对于优化资本结构方面，为众多家电企业提供些参考性意见。关键词：格力电器；资金结构；优化分析2AbstractIn recent years, with the development and growth of our country's economy, both large and small enterprises are constantly developing and progressing, and have made China's gross domestic product increase, and promote China's economic development. At the same time, the capital structure of an enterprise is related to the survival and development of the enterprise, and a good capital structure is an auxiliary means for the company to continue to grow, and it also helps the enterprise to improve its competitiveness among its peers. This article takes Zhuhai Gree Electric Appliances as the research object, applies literature research method, ratio analysis and industry comparison method. Based on related theories of domestic and foreign research status and capital structure, influencing factors, etc., it briefly introduces the development of Zhuhai Gree E...
