《关于企业资本结构优化问题的探讨》-毕业论文.docVIP

PAGE w w 关于企业资本结构优化问题的探讨 摘　　要 资本结构是企业理财的关键环节，也是公司治理的关键。资本结构是否合理将会直接影响到企业目前和将来的发展状况，甚至会影响到企业的生死存亡。随着我国社会主义市场经济的发展和现代企业制度的建立，企业的筹资渠道和筹资方式日趋多元化，资本结构的优化已成为现代企业筹资决策中的核心问题。 本文在充分研究国内外资本结构文献的基础上，介绍了资本结构的相关概念及资本结构理论的发展史。从理论上分析企业资本结构的目标、影响因素及定量决策分析方法。最后提出我国企业资本结构存在的问题，并根据研究结果提出优化我国企业资本结构的对策和建议。 关键词 资本结构/优化/资本成本比较法/每股利润分析法  Study on the problem of optimization of capital structure Abstract Capital structure is the key to corporate finance and corporate governance. Capital structure is reasonable will directly affect the current and future business development, and even affect the survival of the enterprise. With the development of Chinas socialist market economy and modern enterprise system, corporate sources of funding and financing have become more diversified capital structure optimization has become a modern enterprise financing the core of decision-making. In this paper, full of domestic and foreign capital structure based on the literature, introducing the concepts of capital structure and capital structure theorys development. Theory of capital structure objectives, factors and quantitative methods of decision analysis. Finally, our capital structure problems and to optimize the results in the light of our capital structure of the countermeasures and suggestions. KEY WORDS： Capital structure/Optimization/Comparative cost of capital/ Earnings per share analysis 目　录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc260245798 摘　　要 PAGEREF _Toc260245798 \h I HYPERLINK \l _Toc260245799 Abstract PAGEREF _Toc260245799 \h II HYPERLINK \l _Toc260245800 前言 PAGEREF _Toc260245800 \h 1 HYPERLINK \l _Toc260245801 第一章 资本结构理论概述 PAGEREF _Toc260245801 \h 1 HYPERLINK \l _Toc260245802 第一节 相关概念的界定 PAGEREF _Toc260245802 \h 2 HYPERLINK \l _Toc260245803 一、资本结构 PAGEREF _Toc260245803 \h 2 HYPERLINK \l _Toc260245804 二、负债资本与权益资本 PAGEREF _Toc260245804 \h 2 HYPERLINK \l _Toc260245805 三、资本结构优化 PAGEREF _Toc260245805 \h 2 HYPERLINK \l _Toc260245806 第二节 资本结构理