上市公司格力电器资本结构问题研究应用.doc

[摘 要] 资本结构是指企业多种资本价值组成及其百分比关系，是财务结构关键组成部分。伴随中国社会主义市场经济发展，上市企业在中国资本市场中发挥着巨大作用，上市企业面临问题逐步引发重视。企业资本结构合理是否对企业经营业绩和长远发展有着深远影响，而中国现在资本市场尚不完善，资本结构不合理问题普遍存在，所以研究上市企业现实状况，对资本结构合理性问题研究将是重中之重。 本文经过叙述资本结构问题研究背景和目标，深入分析中国资本结构组成、影响原因、存在问题、和优化对策，并结合上市企业格力电器资本结构现实状况来全方位说明对该企业资本结构问题研究。研究发觉，上市企业资本结构问题突出表现为资产负债率低、资本结构倾向于股权融资，且上市企业运行管理和规范化、科学化相距甚远。所以，加强上市企业资本结构问题研究，对促进其以后长远发展有着重大意义。 [关键词] 格力电器 资本结构 影响原因 [Abstract] Capital structure refers to the value structure and proportion of all kinds of capital in an enterprise, and it is also an important component of financial structure. With the development of China's socialist market economy, listed companies play a huge role in China's capital market, and the problems faced by listed companies are drawing more and more attention. The company's capital structure is reasonable for the company's business performance and long-term development has a far-reaching influence, and China's current capital market is not perfect, exists unreasonable capital structure problem, so the research of listed companies, research on the rationality of capital structure is the priority among priorities. This article through elaborating the background and purpose of the study on capital structure, in-depth analysis, the influence factors and the problems in our country, the capital structure and capital structure optimization strategies, and the status of the listed company GREE to full statement on the issue of capital structure of the company. It is found that the capital structure of listed companies is characterized by low asset liability ratio, capital structure and equity financing, and the operation and management of listed companies are far from standardized and scientific. Therefore, strengthening the study of the capital structure of listed companies is of great significance to promote the long-term development of listed companies. [Key words] GREE Electric Appliances；Capital Structure；Influence Factors 目 录 TOC \o "1-3" \h \z \u 汉字摘要 Ⅰ 英文摘要