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摘要 本文主要研究了文化娱乐行业上市公司的资本结构，根据证监会最新的分类标准选取了当前23家属于文化娱乐行业的上市公司，以这23家上市公司资产负债表中的财务数据为样本进行了这个行业的资本结构研究。本文主要研究的问题是文化娱乐行业目前上市公司的概况，资本结构特点和资本结构的优化以及这个行业资本结构和公司短期偿债能力之间的相关性。在研究过程中采用的数据是23家上市公司2013年3月份资产负债表中的最新数据保证了研究的时效性。在研究过程中运用了Eviews软件进行了数据检验和建模操作，根据建模过程中的数据进行了分析，最终得出了一些相关性的结论。文章最后给出了一些政策建议和研究展望。 文章一、二、三、章分别是引言、文献综述、和理论基础。第四章文化娱乐业整体概述以及公司上市情况指出了这个行业的发展历史和目前的发展情况。 第五章文化娱乐行业资本结构实证分析，运用软件进行短期偿债能力和资产负债率之间的具体分析。第六章文化娱乐行业资本结构研究根据资产负债表中的财务数据对这个行业分的资本结构分析总结并提出优化建议。第七章根据文章中的分析结果总结了几点对于文化娱乐行业政策建议和研究展望。 关键词：文化娱乐行业 资本结构 资产负债率 相关性 Abstract This article mainly studies the capital structure of culture and entertainment industry listing Corporation. According to the SFC to the new classification standard，the article selected 23 of the listed companies and they all belong to the cultural and entertainment industry.Article using the financial data is the 23 listed company data from the balance sheet。This article mainly studies the problem of cultural entertainment industry listed company profile. The capital structure and optimization of capital structure.The correlation between the capital structure of the industry and company profitability and company growth and short-term debt-paying ability. The balance sheets of 23 listing Corporation in March 2013 is used in the research process, which can guarantee the timeliness of the study。In the course of the study also used the Eviews software to carry on the inspection data and modeling operation, finally draw some correlation. The article finally draws some policy recommendations and research prospects. The one two and three chapters are introduction, literature review, and the theoretical basis.The fourth chapter is to transmit the cultural entertainment industry as a whole overview and listed companies.This chapter points out that the development of the industry history and current development situation. The fifth chapter is the empirical analysis of capital structure of culture and entertainment industry, this chapter uses the software to