航空企业资本结构评价及优化研究论文

本科论文摘 要随着改革开放以来我国经济高速发展，我国航空企业也迅速发展起来，企业不同筹资方式决定了企业不同的资本结构，企业的资本结构是企业必须直视的问题，对公司价值的大小起决定性作用，并影响着企业的稳定能力、偿债能力、以及再融资能力。优化资本结构可以促进企业业绩的进步，有利于企业融资效率的提高，促进企业稳定发展，对于整个国民经济而言，可以提高投融资活动的生机活力并使得金融资源得以优化配置，促进国民经济的健康发展。本文主要选取我国航空企业为样本，搜集我国航空企业近年来财务资料，并且学习引荐国内外已有的资本结构理论，对我国航空企业的资本结构进行债权分析、股权分析、留存收益分析、评价，最后根据学习研究，提出可使我国航空企业资本结构更加有效、可使航空企业的融资能力不断提升的上市航空企业价值优化结构策略。关键词:航空企业，资本结构，资本结构优化本科论文AbstractWith the rapid development of China's aviation enterprises, the capital structure of enterprises comes from various ways of financing conversely，different ways of financing also play a decisive role in the capital structure of enterprises. Whether the capital structure is healthy and reasonable plays an important role in the survival and development of aviation enterprises.Capital structure is an important issue in the financial structure of aviation enterprises. It plays a decisive role in the value of the company and affects the stability, solvency and refinancing ability of the enterprise.From the perspective of aviation enterprises themselves, optimizing capital structure can promote the progress of enterprise performance. For the whole national economy, it can improve the vitality of investment and financing activities, optimize the allocation of financial resources, and promote the healthy development of the national economy. This paper mainly selects Chinese aviation enterprises as samples, studies the theory of introducing capital structure, conducts debt analy...