摘 要资本的结构管理作为我国企业经济持续健康发展的重要理论和研究领域问题,对于企业投融资的安排和管理有着重要的意义和影响。随着我国和全球宏观经济的快速健康发展,我国的许多企业在其发展中暴露出许多的问题,尤其在对资本结构的管理中存在许多不完善的地方,这严重影响其进一步的健康发展,使得我国公司业绩一直徘徊不前或者持续下滑,同时也阻碍了我国企业资本结构对市场的健康管理进展,降低了资本结构对市场的管理效率,并严重影响我国宏观经济的健康发展。本文主要通过对广东羚光公司整体资本结构的现状情况进行了调研,运用企业财务报表中的 2015-2018 年相关数据对负债比例、负债结构、偿债能力、股权结构进行了详细的分析，发现其中存在一系列的问题，主要体现在流动负债增高、财务成本增加、短期偿债风险增加以及股权较集中四个方面。针对这些问题，本文主要结合长期规划增加长期借款、关注借款利率变动降低总体融资成本、加强公司存货、在建项目和其他流动资产管理、引进战略投资者或适当采用股权激励来提出具体对策合理地分析公司资本结构，提高广东羚光公司的价值。同时以小见大,从一个广东羚光公司的整体资本结构的发展中稍微可以窥探一下我国整体资本结构。关键词：资本结构 企业融资 负债结构 AbstractAs an important theoretical and research field of sustainable and healthy development of Chinese enterprise economy, the structure management of capital has great significance and influence on the arrangement and management of enterprise investment and financing. With the rapid and healthy development of our country and global macro economy, many enterprises in our country have exposed many problems in their development, especially in many imperfect places in the management of capital structure, which seriously affects its further healthy development, of our company stagnate or continue to decline, at the same time, it also hinders the progress of the healthy management of the market by the capital structure of our country's enterprises, reduces the efficiency of the management of the capital structure to the market, a...
