会计学系论文格式标准及范文2013.doc

内蒙古科技大学 本科生毕业设计说明书（毕业论文） 题 目： 学生姓名： 学 号专 业： 班 级：2010-2班 指导教师： 摘 要 Abstract Since MM theorem emerged in the 1950s, the research of the corporate capital structure is one of the hottest issues in the international financial theory fields. Western economists studied the capital problems from different point of views such as tax revenue, bankrupt cost, agency cost and information asymmetry, etc. And the study has formed a relatively complete theory and empirical methods. Accompanied with the healthy and steady development of Chinas economy, the continuous perfection of Chinese capital market mechanism and the deepening financing system reform, Chinese listed corporations will have more financing channels. At this time, it is especially important to study the financing behavior of Chinese listed corporations. This paper first reviews the literature about the financing structure, the inner Mongolia Baotou Steel Rare-Earth for sample firms, collection of Baotou Steel Rare Earth 2009 - 2013 of the financial data, using the methods of comparative analysis, Baotou rare earth the financing structure of the status quo is analyzed from the aspects of financing structure, endogenous financing structure, equity financing and debt financing structure, find financing status with exogenous financing proportion is greater than the internal financing, debt financing in financing than equity financing, debt financing and the characteristics of short-term borrowing. And through the analysis of the main factors influencing the financing structure of Baotou Steel Rare Earth are: profitability, assets operation ability, growth ability. Finally, according to the characteristics of financing structure and influence factors are given to optimize the existing recommendations. Key words: Financing Structure；Endogenous Financing；External Financing目 录 摘要 I Abstract II 引言 1 1 融资结构的相关研究 1 1.1国外融资结构的相关研究 1 1.1.1融资结构的构成 2 1.1.2融资结构的特征 2 1.1.3融资结构的影响因素 2 1.1.4融资结构的优化建议 2