摘 要公司的资本结构对于一个公司的发展起着举足轻重的作用，对于资本结构调整的研究也在学者们的探讨中得到发展，这对于企业资本结构的调整有着极为重要的意义。长期的资本结构研究结论表明：企业资本结构构成中存在最优的负债水平，企业可以充分的考虑自身的长远发展，再结合具体的财务情况，通过不同的筹资方式，来调整负债权益的比例，从而使公司资本结构达到最优的状态，以此来提高企业价值，改善经营状况，从而实现企业长期健康的发展。本论文主要对迈瑞商贸公司的资本结构中存在的问题展开分析研究，以财务管理的基本理论与方法为基石，运用案例分析、文献研究、定量分析的方法，详尽分析了迈瑞商贸公司资本结构方面存在的股权结构过于集中、资产负债率偏低、负债结构不合理、没有充分利用财务杠杆的问题，并针对具体的问题提出切实可行的解决途径，为迈瑞商贸公司的健康发展献言献策，以达到理论融合实践的目的。关键词：资本结构；资产负债率；商贸公司；途径AbstractThe capital structure of the company plays an important role in the development of a company, scholars' research on the adjustment of capital structure is also developed, which is of great significance to the adjustment of enterprise capital structure. The conclusion of the long-term capital structure shows that the enterprise capital structure has the optimal level of debt, the enterprise can fully consider its long-term development, combined with the specific financial situation, through different financing methods, adjust the debt equity ratio, so as to achieve the optimal state of capital structure, in order to improve the enterprise value, improve the operating conditions, so as to achieve long-term healthy development of the enterprise.This paper mainly carries out analysis and research on the problems existing in the capital structure of Mairui company. Based on the basic theory and method of financial management, using the methods of case study, literature study and quantitative analysis, this paper makes...
