我国钢铁业上公司资本结构现状及优化.docVIP

诚信明 由本人独立完成观点方法数据和文献等的引用已在文中指出,并与参考文献相对应 ? ? 毕业论文（设计）作者签名： 签名日期： 年 月 日 摘要 钢铁行业一直是支撑我国经济的重要支柱行业,无论从国家的经济发展,人民的日常生活等方面来讲钢铁行业都起到了举足轻重的作用。随着我国经济的逐渐发展，经济体制改革的逐渐深入同时再结合我国钢铁行业成本高、周期性明显、价格波动幅度大等特点，在钢铁企业中维持一个什么样的资本结构是现阶段我国钢铁行业应当考虑的重要问题。本文主要从分析我国上市的32家钢铁公司的财务数据入手，以业绩不同的六家上市公司为例，结合行业自身的特点和所处的环境进行分析和综合，以明确现阶段我国钢铁行业的资本结构处于什么样的情况，同时针对行业中存在的典型性问题进行分析和研究，目的是为了从分析中找到我国现阶段资本结构的现状，同时结合行业自身特点提出适宜于我国钢铁行业的优化措施。 关键字:资本结构,钢铁行业,优化,资本负债率 Abstract In China, steel industry has always been the mainstay of the economy. No matter to Chinese economy development or daily life of the people, steel industry plays the important role. However, as the economic system reform of our country at the present stage, the international economic crisis ,high cost of iron and steel industry, obvious periodicity, large price fluctuations, what kind of capital structure to maintain in the iron and steel enterprises is the Chinese steel industry’s main consideration. We make sure the situation of the steel industry through analyzing the financial data of the 32 Chinese steel public company, combining the characters and environment of the industry, applying the optimal value, average value and the minimum value while aiming at the typical problems existing in the industry to obtain the optimization measures which is suitable for the development of the capital structure of Chinese steel industry. Key word: capital structure, iron and steel industry, optimize, asset-liability ratio 目录 引言····························································1 资本结构相关理论················································2 资本结构的概念···············································2 资本结构的影响因素···········································2 企业经营状况的稳定性 ···········································2 企业财务状况和信用等级··········································2 企业资产结构的多样性············································3 企业股权的分散··················································3 不同阶段企业的差距····························