山西潞安集团资本结构对盈利能力影响研究.docVIP

PAGE 16 - PAGE 15 - 摘　要 纵观全国，新兴产业和高技术含量产业正蓬勃发展，中小企业在不断增多，毫无疑问，它们对我国经济发展产生了促进作用。但是它们的规模较小，管理方式落后，盈利能力总体来看也不高。因此，我们应该对山西省国有企业多多加以关注，一方面是为了促进山西省经济发展和改善民生问题，另一方面是为了加快解决山西省上市公司的发展，让其尽快追上其他省份国有企业的脚步。资本结构和盈利能力是企业财务管理不可忽略的两项重要内容。基于现行体制环境下，对资本结构和盈利能力展开广泛且深入的探索与研究既具有重大理论意义，更具备实践价值，它不仅会对企业的运营绩效及资本成本产生决定性影响，同时也关系着企业未来发展前景，更对国民经济发展产生深远且长久的影响，从而解决企业的难题。 本文以山西潞安矿业集团有限责任集团为主要研究目标,重点关注潞安集团资本结构和盈利能力之间的联系。首先,了解了资本结构与盈利能力相关概念,确定了两者之间是存在相互关系的。其次,就潞安集团的发展现状、资本结构现状和盈利能力现状进行了详细分析,发现潞安集团资本结构与盈利能力存在的问题。再次,以2016-2019年集团年报的相关数据为研究样本,利用相关数据指标,更客观地判断出资本结构和盈利能力的关系。研究结果显示:潞安集团资本结构的资产负债率、长期负债率以及产权比率与净资产收益率存在负相关关系。最后,针对分析所得出的结果,给出优化资本结构和提高盈利能力的建议。 关键词：资本结构;盈利能力;相关关系 Abstract Throughout the country, emerging industries and high-tech content industries are booming, and small and medium-sized enterprises are increasing. There is no doubt that they have promoted the economic development of our country. But they are small, poorly managed, and less profitable overall. Therefore, we should pay more attention to the state-owned enterprises in Shanxi Province, on the one hand, to promote the economic development of Shanxi Province and improve the livelihood of the people, on the other hand, to speed up the development of listed companies in Shanxi Province, so that they can catch up with the pace of state-owned enterprises in other provinces as soon as possible. Capital structure and profitability are two important contents that can not be ignored in enterprise financial management. Based on Under the current institutional environment, extensive and in-depth exploration and research on capital structure and profitability is of great theoretical significance and practical value. It will not only have a decisive impact on the operating performance and capital cost of enterprises, but also affect the future development prospects of enterprises, and have a profound and long-term impact on the development of national economy, thus solving the problems of enterprises. This paper focuses on the relationshi