会计学-万科企业股份有限公司资本结构优化研究论文

本科论文摘 要万科企业有限公司于 1984 年成立，1988 年加入到房地产行业，经过 30 多年的发展，成为中国超前领先的房地产公司，目前主要业务是房地产开发和房地产服务。众所周知，企业的资本结构是企业财务管理中必须注意的关键问题之一，企业所有者和其他利益相关者的权利和义务明显渗透到企业当前的经营状况、资本运营状况和由此产生的问题中得到。首先，通过对万科公司资本结构的统计分析，探讨了万科公司资本结构中存在的资产负债率高、资金来源单一、股权结构相对分散等特点的问题。其次，结合国内外文献理论，收集大量数据，分析万科企业股份有限公司的资本结构内外因素，得出上市公司资本结构优化的结论，如企业短期债务偿还能力提升、提高经营能力、合理选择债务融资结构等，可以借鉴整个市场的持续快速发展。 关键词：企业资本结构；上市公司；优化本科论文AbstractVanke Enterprise Co., Ltd. was founded in 1984 and joined the real estate industry in 1988. After more than 30 years of development, it has become a leading real estate company in China. At present, its main business is real estate development and real estate services.As we all know, the capital structure of an enterprise is one of the key issues that must be paid attention to in the financial management of an enterprise. The rights and obligations of the owners and other stakeholders of an enterprise obviously permeate into the current operation status, capital operation status and the problems arising therefrom.First of all, through the statistical analysis of Vanke's capital structure, this paper discusses the characteristics of Vanke's capital structure, such as high asset liability ratio, single source of capital, relatively decentralized ownership structure and so on.Secondly, combined with domestic and foreign literature theory, collect a large number of data, analyze the internal and external factors of the capital structure of Vanke Enterprise Co., Ltd., and come to the con...