安徽省上市公司负债融资和投资支出的关系分析大学学位论文.docVIP

安徽省上市公司负债融资和投资支出的关系分析 摘 要：负债融资是企业最重要的融资方式之一，与投资支出密不可分、休戚相关，一方面负债融资的增加可以抑制过度投资，另一方面负债融资增加也会增加投资支出，加大公司的财务风险，一旦公司资不抵债，那么公司就会面临着破产的危险。由于我国证券市场发展不成熟，上市公司出现了一些盲目投资和资金严重闲置等投资乱象，因此，如何通过负债融资使投资支出保持在一个最优水平，是企业最为关注的问题。 本文首先对上市公司负债融资与投资支出关系的研究背景、意义、内容、方法以及相关的文献进行简要的陈述，随后选取安徽省A股非金融类上市公司为研究样本，通过相关数据的整理和统计，从负债整体趋势、期限结构和来源结构这三个不同的角度分析负债融资的现状以及与投资支出的关系，指出安徽省上市公司负债融资中存在的问题并给出相关建议。 关键字：负债融资； 投资支出； 负债期限结构； 负债来源结构 Analysis of the relationship between listing Corporation debt financing and investment spending in Anhui province Abstract: Debt financing is one of the most important financing ways for enterprises, which is closely related to investment spending. On the one hand, it can control the excessive investment of manager; on the other hand, it can also increase investment and raise the financing risks. Once the company without capital, then the company is facing the risk of bankruptcy. Due to the imperfect development of Chinas securities market, listing Corporation appeared blind investment, fund serious idle investment chaos and so on. Therefore, the enterprises most concern is how to keep investment spending in an optimal level through debt financing. First, the author makes a brief statement about the background, significance, content, method and relevant document on the relationship between debt financing and investment listing Corporation. Then the author selects the Anhui province A shares non-financial listing Corporation as research samples and analyze the relationship between investment from the overall trend, debt maturity structure and the source structure of these three different angles through the collation of data and statistics. It also points out the problems in debt financing of existing listing Corporation in Anhui province and puts forward some related suggestions. Keywords: debt financing; investment spending; debt maturity structure; debt source structure 目 录 1 绪论 1 1.1 研究背景及意义 1 1.2 研究内容及方法 2 1.2.1 研究内容 2 1.2.2 研究方法 2 2 文献综述 3