财务管理专业-广东奥马电器公司资本结构分析与建议VIP专享

摘 要在现代企业的经营过程中，资本结构理论是它们进行财务管理的重要理论，一个适合企业发展的资本结构有助于企业对财务风险的规避，也有助也企业的持续经营。本文选定广州奥马公司作为研究对象，用资本结构的相关理论作为立脚点，首先简述了家电行业资本结构的特点，并以现有资本结构理论为基础，从公司的资产负债、负债结构、股权结构的角度出发分析广州奥马公司的资本结构现状，得出奥马公司资产负债率偏高，流动负债比率较高，产权比率不合理等情况，同时通过分析可以看出该公司存在资本结构有负债占资产比例过高、流动资金不足以支应流动负债、负债资本保障能力较弱、融资渠道单一等问题。最后针对该公司资本结构存在的问题进行评价分析，列举出处分闲置长期资产偿还负债、举借长期借款偿还流动负债、发行新股偿付债务降低负债权益比率、应用新型态融资渠道拓展融资来源等建议帮助奥马公司进行资本结构优化。加强资本结构的管理对广州奥马公司日后的资本结构优化具有一定的指导意义，可以使企业更具有竞争力，从整体上提升企业的综合实力和竞争力，提高企业的盈利能力和企业的价值。关键词：资本结构 财务分析 奥马公司AbstractIn the process of operation about modern enterprise, the capital structure theory is an important theory to carry out financial management. A capital structure suitable for the development of enterprises can help enterprises to avoid financial risks and continue operating. In this paper, Guangzhou Omar company is selected as the research object, and the relevant theories of capital structure are used as the starting point. Firstly, the characteristics of capital structure of home appliance industry are briefly described, and based on the existing capital structure theory, the current situation of capital structure of Guangzhou Omar company is analyzed. Then, the thesis analysis Guangzhou Omar company from the perspective of assets and liabilities, debt structure and equity structure. By analyzing the capital structure of the company from 2016 to 2019, it was found that the ratio of as...