《毕业设计论文》我国中小企业上市公司资本结构影响因素分析.docVIP

兰州交通大学毕业论文 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT II 摘要 随着改革开放的深入，我国的经济也获得了重大的发展，中小企业的力量也在我国社会和经济发展的过程中日益重要。但是，我国的中小企业普遍存在着竞争力不强、生存能力弱的状况，这是因为我国尤其是中小企业的市场机制还不是很成熟，社会的信用环境完善程度不够高，因此中小企业存在着比较多的融资障碍。 中小企业存在的融资障碍就阻碍了它自身的融资渠道，而融资渠道的畅通与否关系到融资结构的构成及其比例关系，也就影响到了企业的资本结构。资本结构作为企业财务管理的重要组成部分，其本身对企业的发展有着重大的作用和深远的影响。企业的资本结构作为决定资金成本的主要因素，也就决定了企业的治理结构，因而，对中小企业资本结构影响因素的分析也就很有必要。 本文分为五个部分：第一部分是相关概念，第二部分是新旧资本结构理论的阐述，第三部分是现状及分析，第四部分是影响因素的分析，第五部分是建议。 关键词：中小企业；资本结构；融资结构 Abstract With the deepening of reform and opening-up, Chinas economy has achieved great development, the small and medium-sized enterprise strength is increasingly important in the process of Chinas social and economic development. However, Chinas small and medium enterprises widespread competitiveness is not strong, survival ability weak condition, this is because in our country, especially the small and medium-sized enterprise market mechanism is still not very mature, the social credit environment improvement degree is not high enough, therefore the small and medium-sized enterprise financing obstacles exist more. The financing obstacles of small and medium enterprises have hampered its financing channels, financing channels and not related to the composition and proportion of financing structure, but also affects the capital structure of enterprises. Capital structure is an important part of financial management, have important and far-reaching impact on the development of enterprise itself. The capital structure of enterprises as the main factors to determine the cost of capital, will determine the corporate governance structure, enterprise and therefore, analysis on Influence Factors of capital structure of small and medium-sized enterprises is very necessary. This paper is divided into five parts: the first part is the related concepts, the second part is the old and the new capital structure theory, the third part is the present situation and analysis, the fourth part is the analysis of influence factors,