资本结构优化问题研究—以保利地产为例 会计财务管理专VIP专享VIP免费

资本结构优化问题研究—以保利地产为例摘要：近年来随着国家相关政策的不断推进和深化，我国房地产行业又迎来了新一轮的发展。但是今年疫情的出现也不断冲击着房地产业，房源过剩房价却高位不下，房地产行业依旧存在着一系列问题。同时，房地产企业中也出现了分化的情况，许多中小企业因资金链断裂而不得不退出房地产市场。资本结构的不合理带来的资本成本增加会降低企业的盈利能力，不利于企业价值最大化的财务管理目标的实现。因此，对企业的资本结构进行调查研究之后可以发现其内部存在的缺陷，针对缺陷提出解决方案达到改良优化的目的。通过保利地产真实地数据情况，对该公司的资本结构进行探究，在探究之后解决了保利地产的资本结构缺陷，进一步对行业中其他公司给予了相关实战经验。关键词：保利地产；资本结构优化；房地产行业IABSTRACT：Inrecentyears,withthecontinuousadvancementanddeepeningofrelevantnationalpolicies,mycountry'srealestateindustryhasusheredinanewroundofdevelopment.However,theemergenceoftheepidemicthisyearhasalsocontinuedtoimpacttherealestateindustry,andthesurplushousingpriceshaveremainedhigh.Therearestillaseriesofproblemsintherealestateindustry.Atthesametime,therealestatecompaniesarealsodivided.Manysmallandmedium-sizedenterpriseshavetowithdrawfromtherealestatemarketbecauseofthebrokencapitalchain.Theincreaseincapitalcostcausedbytheunreasonablecapitalstructurewillreducetheprofitabilityoftheenterprise,whichisnotconducivetotherealizationofthefinancialmanagementgoalofmaximizingthevalueoftheenterprise.Therefore,itisofpracticalsignificancetoanalyzeandstudythecapitalstructureofrealestatecompaniestofindouttheirexistingproblemsandtoproposeoptimizationcountermeasures.ThisarticletakesPolyRealEstateasanexample,analyzesandstudiesthecompany’scapitalstructure,findsproblemsandproposescorrespondingoptimizationcountermeasures,soastoprovidereferencecasesfortheoptimizationofthecapitalstructureofotherrelatedcompanies.Keywords:PolyRealEstate;optimizationofcapitalstructure;realestateindustryII目录一、绪论.............................................................................................................................1（一）研究背景及意义................................................................................................1（二）研究内容及方法................................................................................................1（三）文献综述............................................................................................................2二、资本结构相关理论基础.............................................................................................5（一）资本结构的内涵................................................................................................5（二）相关理论............................................................................................................5（三）资本结构优化理论............................................................................................6三、保利地产资本结构现状分析.....................................................................................7（一）保利地产基本情况............................................................................................7（二）资本结构现状分析............................................................................................9（三）存在的问题......................................................................................................13四、保产资本结构优化设计.............