公司金融融资策划——亚太科技再融资策划浅析.doc

实验报告 课程名称： 公司金融学模拟实验 实验项目： 亚太科技(002540) 再融资策划 学生姓名：　　　　　　　　　　　 学 号：　　　 　　　　　 班 级：　 　 　 　　　　 专 业：　　　　　　　　　　　 指导教师：　　　　　　　　　　　 2016 年1月 指导老师评语： 　　　　　　　　　　　　签字： 　　　　　　　　　　　　　　　　　　年　　月　　日 成绩等级： 备注： 目 录 1 2014-2014年我国资本市场融资现状···································1 1.1 2014-2015年股票市场融资状况····································1 1.2 2014-2015年债券市场融资状况····································1 2 我国上市公司再融资政策比较·········································2 2.1 法律依据·························································2 2.2 增发新股政策要求·················································2 2.3 配股政策要求·····················································3 2.4 发行债券政策要求·················································3 2.5 发行可转换债券的要求·············································3 2.6 发行优先股的要求·················································3 2.7 各种政策的综合比较···············································4 3 亚太科技再融资战略性考虑···········································6 3.1 亚太科技再融资的必要性···········································6 3.2 亚太科技再融资的可能性···········································6 3.2.1亚太科技2013-2015.06.31主要财务指标····························6 3.2.2亚太科技经营情况简要分析········································8 3.3亚太科技再融资方案建议············································8 3.3.1不同再融资方式下亚太科技可筹资金额及优缺点分析··················9 3.3.2亚太科技可行融资方式建议·······································10 4 实验结论与心得····················································11 4.1 实验结论························································11 4.2 实验心得························································11 4.2.1实验的收获····················································11 4.2.1存在问题及建议················································11 5 附录：2012—2014年亚太科技财务报表·······························13 5.1资产负债表······················································13 5.2利润表··························································14 5.3现金流量表······················································15 1 2014