本科生毕业（设计）论文基于at89s51单片机的智能交通灯控制系统的设计.doc

学 科 类：管理学 学 号：120402030553 学校代码：12795 密 级： 2015届本科生毕业论文 华天科技集团资本结构优化研究 院 系： 经济管理学院 专 业： 工商管理（会计学方向） 姓 名： 指导教师： 答辩日期： 二〇一五年 月  摘 要 资本结构是企业理财的关键环节，也是公司治理的关键。资本结构是否公道将会直接影响到企业目前和将来的发展状况，甚至会影响到企业的生死存亡。最优资本结构使资本成本最低、企业价值最大化随着我国社会主义市场经济的发展和现代企业制度的建立，企业的筹资渠道和筹资方式日趋多元化，合理地利用负债筹资，科学地安排其比例，对企业降低综合资本成本率、合理利用财务杠杆获得一定利益和增加企业的市场价值等方面有着重要的意义。的资本结构不容乐观，在产权比率上，资本来源结构不合理，负债比例过高，在负债方面，流动负债比重较大，负债筹资结构不合理。如何使企业的资本结构进一步优化，是亟需思考和探寻的问题Abstract Capital structure is the key to corporate finance, as well as key corporate governance. Whether reasonable capital structure will directly affect the present and future state of development, and even affect the survival of the enterprise. Optimal capital structure so that the lowest cost of capital, the maximization of corporate value. With the establishment of China's socialist market economy and modern enterprise system, corporate financing channels and financing have become more diversified and rational use of debt financing, scientifically arranged the proportion of enterprises reduce overall cost of capital, the rational use of financial Leverage obtain certain benefits and increase the market value of the business and other aspects of great significance. Currently, Huatian Technology Group's capital structure is not optimistic on the equity ratio, the source of unreasonable capital structure, debt ratio is too high, in terms of liabilities, liquidity larger proportion of debt, debt financing structure is irrational. How to make capital structure was further optimized, the need to think and explore issues. Throughout the capital structure and financing strategy Huatian Technology Group Company, but found it there are significant drawbacks, this paper analyzes the importance of optimizing the capital structure and its influencing factors, the status quo Huatian Technology Group's capital structure analysis of its