（毕业学术论文设计）-上市公司资本结构优化研究.docVIP

PAGE w w 本科生毕业论文（设计） 上市公司资本结构优化研究 姓 名： 学 院：国际商学院 系：会计系 专 业：财务管理 年 级： 学 号： 指导教师： 职称： 年 4 月10 日  上市公司资本结构优化研究 [摘要] 资本结构理论经历了一个逐步形成、不断发展和完善的过程。与西方国家公司的资本结构相比，我国上市公司资本结论中存在着重股权债权、低负债结构、股权集中度高、资本结构调整弹性小的问题，这样不仅影响了我国资本市场的发展，还严重阻碍了上市公司的财务治理和公司治理。 本文对我国资本理论结构进行分析研究，说明国外资本理论对我国的影响及我国资本结构存在的问题。并对国内外上市公司资本结构的现状进行分析，总结国内外上市公司资本结构的特点，并将国内外上市公司资本结构进行对比，最后，选择了一个由代表性的公司——朝华公司，对它存在的问题进行分析，总结资本结构的影响因素，以及对策与建议。 [关键词] 资本理论 上市公司 资本结构 股权分置 资产负债率 Optimization of Capital Structure of Listed Companies research [Abstracts] Capital structure theory has undergone a gradual formation of the continuous development and improvement of the process. With the Western countries compared to the companys capital structure, capital of Chinas listed companies focused on the conclusions of the existence of debt equity, low debt structure, high degree of concentration of ownership, capital structure flexibility to adjust the problem of small, so that not only affects the development of Chinas capital market, but also serious hindered the financial governance of listed companies and corporate governance. In this paper, the theory of Chinas capital structure analysis shows that foreign capital theory and the impact of our capital structure of Chinas problems. Listed companies at home and abroad and the status of the capital structure analysis, summing up the capital structure of listed companies at home and abroad the characteristics and capital structure of listed companies at home and abroad are compared, and finally, select a representative of the company - zhaohua technology, problems in its analysis, summed up the impact of capital structure, as well as the countermeasures and suggestions. [Key words] Capital theory Listed Companies Capital Structure Share Asset-liability ratio 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc227318118 引言 PAGEREF _Toc227318118 \h 1 HYPERLINK \l _Toc227318119 一、我国资本结构理论研究 PAGEREF _Toc227318119 \h 1