跨国公司资本结构及其优化研究-会计学专业论文.docxVIP

ABSTRACTAs ABSTRACT As the rapid dcvelopmem of economic globalization，the impact of MNC has become more and more imponant iIl the e∞nomic field of the world．As the result，the research of MNC’fjnandal management has been imponant task in academe．Especiallycapital stmcture optimization is very impOnam to MNCs’woddwide capital叩eration and helps so much to the target of‘‘maximum丘rm’s market value”．Beside，the research of MNC’capi妞l stnlcture also enrich the connotatjon or the capital stmcture theories，and have the r01e of pulling the development of these theories，so that this research also has some meaning in theoryOn thjs basis， this paper researches the optimization issue of MNCs’capital structure，and giVes some helpfIll measures to the Optimization of Chinese MNC’cap“al strIlcture． ChapteI one imroduces the development of capital stmcture theories elaborately，and be the theory instruction to the research of MNC’capital stnlcture．Chapter two analyzes the spedality of MNC’恤ancing and the goal aIld the chaIlIlels of its fmaIlcing，so to research the decision of MNC’一especially its subsidiaries’一capital stmcture．Chaptertllree一“T11e analysis of MNCs’optimum capital stnlcturc deteⅡninams”-is me keystone of this papeL T1le p印er pmposes the innovative analysis fmmework about the problem on the basis of research the analyses of MNC’debt cost，and then it synthetically analyzes how the natjonal factofs， industry factors， and corporation’s individual factors direclly innuence the MNCs’capital stmcture．Chapter four_“The study of MNCs’capital stmcture optimization”一is also imponallt part ofthis papeLAt firSt，the p印eT poinis out that“c印ital cost∞n们l”is the ineVitable measure of capital stmcture optiIIlization must to tal【e．n discIlsses the panjcularity of the MNC’s capital costs aⅡd puts forward the method to calculate them．Finally，it analyzes how to optimize MNCs’c印i“ st兀lcture．The last chapter aIlalyzes the existiIlg problems of ChiⅡese MNCs’capital stmcture， and theⅡproposes se