本科论文摘 要资本结构一直是中国非常重视的一个地方,一个企业能够顺利运行,就是资本结构,是企业的根基。国内外许多金融研究者对这一问题给予了重视和研究。随着祖国的繁荣昌盛,不断发展,经济体越来越完善,企业的资本结构越来越合理与完善。如何系统地,有目的地进行有效地确定,可以使企业价值最大化,利润收益最大化,合理安排资本结构,优化财务管理目标,选择正确,合适的优质资本结构,具有很大的实用性。有效指导财务管理实践的意义。本文从财务分析出发,分析了陕西旅游集团有限公司资本结构都有哪些存在的问题,并运用资本结构财务的各项重要会计计量指标对陕西旅游集团有限公司的负债经营进行。关键词:财务报表;资本结构;偿债风险本科论文AbstractCapital structure has been China attaches great importance to a place, an enterprise can run smoothly, the most important core, is the capital structure, is the foundation of the enterprise, based on the domestic and foreign many financial researchers gave attention to and research on this issue with the prosperity of the motherland, continuous development, the economy is more and more perfect, enterprise's capital structure more reasonable and perfect how to systematically and purposefully to determine effectively, can make the enterprise value maximization, profit maximization, reasonable arrangement of capital structure, optimize the financial management target, choose correct and appropriate capital structure with high quality, has great practical The significance of effectively guiding the practice of financial management from the perspective of financial analysis, this paper analyzes the problems existing in the capital structure of shaanxi tourism group co., LTD., and makes use of capital structure finance.Key words:Financial statement; capital structure; repayment risk本科论文目录第一章绪论.................................................................................................................