财务管理专业毕业论文--汽车制造企业资本结构研究.docVIP

摘 要 自20世纪50年代以来，资本结构一直是企业财务管理的三大主题之一。资本结构理论一直都备受关注，主要是由于其涉及到企业资本筹集、经营和利益分配等各个环节，是反映企业资本实力的重要指标和评价标准。同时通过资本结构也能对企业的财务风险进行有效的检验，提供适当的决策依据，为企业的健康快速发展提供有力的政策根据。在我国，证券市场发展起步较晚，汽车制造业上市公司发展的时间自然也很短，制度有其特殊性。因而必然具备与海外公司不一样的特征，各方面情况也比较复杂，有其研究的必要性。 本文首先针对资本结构理论的基本内容做了概括的阐述，从这一方面入手，为单独研究上海、一汽大众公司资本结构现状奠定了资本结构理论基础。接着通过对官方数据的分析，针对从2000年至2010年的上海、一汽大众公司的资产负债率、流动资产率等相关资本结构因素进行分析，得出上海、一汽大众公司的资本结构特征。最后，通过上海、一汽大众公司引出我国汽车制造业上市公司资本结构的大致状况，得出结论并就其中的问题提出解决优化方法。 关键词：汽车制造业；上海大众、一汽大众公司；资本结构 Abstract Since 1950s,capital structure has been one of three major themes of financial management. Capital structure is popular attention so much mainly because it involves each enterprise’s link, like capital raising, operation and profit assignment, etc. And it is one of the most important criterion measuring the capital power of the enterprise. At the same time through the capital structure of the financial risks can effectively test the provision of appropriate decision-making basis for the healthy and rapid development of enterprises to provide an effective policy is based. In China, the securities market development started late, the development of listed companies in the automotive industry of course also is a very short time, the system has its particularity. And must therefore be equipped with different features of overseas companies, the situation is more complex areas, there is the need for their research Firstly, the basic theory of capital structure for the content of the expounded do general, begin at this point, as a separate Capital Structure of Shanghai FAW laid the theoretical basis of the capital structure. Then through the analysis of official data for 2000 to 2010, FAW Group, Shanghai debt ratio, current assets rate of the capital structure and other related factors were analyzed and the capital structure of Shanghai FAW. Finally, through the Shanghai automobile industry in China FAW leads to the capital structure of listed companies in general condition, draw conclusions and propos