上市公司资本结构问题研究(2011会计本科优秀论文设计)(最新整理By阿拉蕾).doc

哈尔滨商业大学德强商务学院 毕业论文（设计） 　毕业论文 　　　　　　题　　目 上市公司资本结构问题研究 　　　　　　指导教师 　　　　　　学生姓名 马小爱 二O一一 年 五 月 十八 日 哈尔滨商业大学德强商务学院毕业论文（设计） PAGE II 上市公司资本结构问题研究 摘 要 上市公司资本结构问题研究一直是国内外学者研究的重点。过去众多学者的研究结果显示，上市公司资本结构存在“重外部融资、轻内部融资；重股权融资，轻债务融资；重流动负债，轻长期负债”的问题，随着宏观经济形式、行业特征及公司本身的不断发展，各上市公司都在不断的进行资本结构的优化，文章结合各行业上市公司的相关数据，分析了上市公司资本结构现状和存在的问题，并对相关问题提出资本优化的对策，完善上市公司资本结构，以促进我国整体经济的发展和加快居民生活水平的提高。 关键词:：上市公司；资本结构；股权融资；债务融资 ：资本优化 The Study on Capital Structure of Listed Companies Abstract Capital structure optimization has been the focus of study which academics did at home and abroad. According to the results which were gotten by many scholars in the past, the capital structure of China’s listed companies has the problems of attaching greater importance to external financing and less to internal financing, paying more attention to stock financing and less to bond financing as well as giving more weight to mobile debt and less to long-term debt. With the development of macroeconomic style, industry character and the company itself, various listed companies are consistently conducting the policy of capital optimization. By using the related information about various listed companies, the article analyzed the current situation and the problems of the capital structure, and in order to deal with those problems, the article put forward the strategy of capital optimization to perfect the capital structure of listed companies, by this way, the development of macrocosmic economy can be promoted and the living standard can be improved. Key words: listed company; capital structure; equity financing; debt financing; capital optimization 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc294538038 摘 要 PAGEREF _Toc294538038 \h I HYPERLINK \l _Toc294538039 Abstract PAGEREF _Toc294538039 \h II HYPERLINK \l _Toc294538040 目 录 PAGEREF _Toc294538040 \h I HYPERLINK \l _Toc294538041 1 绪 论 PAGEREF _Toc294538041 \h 1 HYPERLINK \l _Toc294538042 1.1 研究目的和意义 PAGEREF _Toc29453