论资本结构优化VIP免费

论资本结构优化摘要资本结构是企业财务管理的重要内容，它影响并决定着企业治理的结构，它也影响企业融资行为及企业价值，它是否合理直接关系到企业的生存与发展。自20世纪90年代初，上海证券交易市场和深圳证券交易市场（以下简称“沪深两市”）建立以来，我国越来越多的企业走向资本市场并得到了迅猛地发展。但是，从上市企业的发展的过程中来看，这些企业面临着许多的困难和缺陷，尤其是资本结构存在许多不完善的地方，已经严重制约了企业自身的发展，使得企业业绩徘徊不前甚至业绩下滑，同时阻碍了我国资本市场的进一步发展，也制约了宏观经济的健康快速的运行。因此，研究我国企业资本结构优化的问题具有深远的现实意义。本文从资本结构及资本结构优化理论入手，分析我国企业资本结构现状及问题，在此基础上提出了调整和优化我国企业资本结构的对策。这对优化企业资本结构，健全和完善资本市场机制，具有一定的指导意义。关键词财务管理；资本结构；优化；对策AbstractCapitalstructureisanimportantaspectoffinancialmanagement,whichaffectsanddeterminesthestructureofcorporategovernance,italsoaffectsthebehaviorofcorporatefinanceandcorporatevalue,itisreasonabletoenterprisesdirectlyrelatedtothesurvivalanddevelopment.Sincethe20thcentury,early90's,theShanghaiStockExchangeandShenzhenStockExchange(Thefollowingreferredtoas"TheShanghaiandShenzhenstockmarkets")SincetheestablishmentofmoreandmoreenterprisesinChinatothecapitalmarketandrapiddevelopment.However,listedcompaniesintheprocessofdevelopment,theseenterprisesarefacingmanydifficultiesandshortcomings,especiallyinthecapitalstructurewheretherearemanyimperfections,hasseriouslyhamperedthedevelopmentoftheirown,makingenterpriseperformancestagnancyorevenperformancedecline,whileChina'scapitalmarketshinderthefurtherdevelopmentofthemacroeconomicconstraintsofthehealthyandrapidoperation.Therefore,thestudyofChineseenterprisestooptimizethecapitalstructureoftheproblemhasfar-reachingpracticalsignificance.Inthispaper,capitalstructureandcapitalstructureoptimizationtheoryapproachtoanalyzethecapitalstructureofChineseenterprisesandthequestionofthestatusquo,inthisbasedontheadjustmentandoptimizationofcapitalstructureofChina'senterprisesolutions.Thiswilloptimizethecapitalstructure,andimprovecapitalmarketmechanisms,hasacertainsignificance.KeywordsFinancialmanagement;Capitalstructure;Optimization;Countermeasures目录摘要....................................................................................................................错误！未定义书签。Abstract....................................................................................................................................................I第1章绪论.....................................................................................................错误！未定义书签。1.1课题背景.....................................................................................错误！未定义书签。1.2资本结构的意义.........................................................................错误！未定义书签。1.2.1资本结构的含义...................................................................................................................11.2.2资本结构的种类........................................................................................................11.2.3资本结构的意义.......................................................................................................................21.3资本结构优化的意义......................................................................