东北三省制造业上市公司资本结构优化分析 会计学专业 .doc

东北三省制造业上市公司资本结构随着我国上市公司日益成为我国经济不可缺少的一个重要组成部分，它不仅影响企业的资本成本和企业总价值，而且影响企业的治理结构和激励机制，进而影响企业行为特征和企业绩效。上市公司的数量不断增加以及在国民经济中的影响力扩大，对上市公司资本结构状况的研究，不仅有利于企业自身价值最大化，而且对整个国民经济的可持速发展问题的研究与探索也可以进一步得到深化。上市公司上市公司的决策层能优化资本结构，实现理财目标，提高公司绩效。联系当前振兴东北老工业基地的，选取东北三省上市公司作为研究样本，并对其资本结构进行分析试图为上市公司的财务决策提供支持。首先了资本结构理论国内外学者的相关研究成果，其次资本结构，再次从理论上和实证上分析了资本结构，并得出了本文的研究结论，最后提出了优化资本结构和提高绩效的建议一是可以降低企业的综合资本成本率，二是可以使企业获得财务杠杆利益，三是可以增加企业的价值。上市公司资本结构Capital Structure of Northeast of China Listed Manufacturing optimization Abstract With Chinas listed companies in our country has increasingly become indispensable and play an important part in our country economy, and it not only affect the enterprise cost of capital and total value of the enterprise, and affect the enterprise management structure and incentive mechanism, and further influence enterprise behavior characteristics and enterprise performance. Listed companies increases in the national economy and the influence power expansion, the research of the capital structure situation of listed companies not only benefit to the enterprise itself value maximization, but also the research and exploration of the entire national economy development problems can also further deepening. According to the policy of rapid development of old industrial base in northeast of China, taking the listed companies in northeast of China as a sample, this thesis adopts mutual regression analysis to analyze the correlations between capital structure and performance. This thesis firstly overviews the empirical fruit of correlations between capital structure and performance at home and abroad and the development of capital structure theory. Secondly, it explains the concepts of capital structure and performance and their weight indexes. Thirdly, it theoretically and empirically studies the correlations between capital structure and performance and reaches the conclusions. Finally, it puts forward some advices, so as to optimize capital structure and promote the performance simul