格力电器资本结构影响因素分析研究 财务会计学专业

[ 摘 要] 资本结构是指企业各种资本的价值构成及其比例关系，是财务结构的重要组成部分。随着我国社会主义市场经济的发展，上市公司在我国资本市场中发挥着巨大的作用，上市公司面临的问题逐渐引起重视。公司资本结构合理与否对公司的经营业绩和长远发展有着深远的影响，而我国目前的资本市场尚不完善，资本结构不合理问题普遍存在，因此研究上市公司的现状，对资本结构合理性问题的研究将是重中之重。本文通过阐述资本结构问题研究的背景和目的，深入分析我国资本结构的构成、影响因素、存在问题、以及优化对策，并结合上市公司格力电器的资本结构现状来全方位说明对该公司资本结构问题的研究。研究发现，上市公司资本结构问题突出表现为资产负债率低、资本结构倾向于股权融资，且上市公司的运行管理与规范化、科学化相距甚远。因此，加强上市公司资本结构问题的研究，对促进其今后长远发展有着重大的意义。[ 关 键 词] 格力电器 资本结构 影响因素 I[Abstract] Capital structure refers to the value structure and proportion of all kinds of capital in an enterprise, and it is also an important component of financial structure. With the development of China's socialist market economy, listed companies play a huge role in China's capital market, and the problems faced by listed companies are drawing more and more attention. The company's capital structure is reasonable for the company's business performance and long-term development has a far-reaching influence, and China's current capital market is not perfect, exists unreasonable capital structure problem, so the research of listed companies, research on the rationality of capital structure is the priority among priorities.This article through elaborating the background and purpose of the study on capital structure, in-depth analysis, the influence factors and the problems in our country, the capital structure and capital structure optimization strategies, and the status of the listed company GREE to full statement on the iss...