浅析负债对企业盈利能力的影响-以泰禾公司为例.docxVIP

浅析负债对企业盈利能力的影响-以泰禾公司为例 【摘要】 随着社会市场经济的发展以及现代财务管理理念的不断更新，负债逐渐成为企业经营管理过程中经常运用的一种方法。合理的负债可以解决企业资金短缺的问题还可以扩大企业规模，提高企业价值。而过度的负债则会导致企业的投资风险增加，所以选择合适的负债比例对公司来说是至关重要的。从企业可持续型发展的角度，分析负债对盈利能力的影响，研究企业如何规划负债结构。本文以泰禾公司为例，选取了泰禾公司近5年来的财务样本数据，通过对负债类型结构和期限结构与盈利能力的关系进行了实证分析。运用回归分析的方法计算出负债与盈利能力之间的相关关系以及紧密程度。最后本文针对优化泰禾公司负债结构提出了一些建议，并对本文的不足之处进行了总结。 【关键词】负债 盈利能力 资产负债率 净资产收益率 A brief analysis of the influence of debt on the profitability of enterprises 【Abstract】 With the development of China’s market economy and the continuous renewal of modern financial management concepts, debt has become a commonly used method in enterprise management. Reasonable debt can solve the problem of shortage of enterprise capital and enlarge enterprise scale and improve enterprise value. Excessive debt will lead to an increase in investment risk. It is very important for the company to choose a proper debt ratio. From the perspective of sustainable development of enterprises, this paper analyzes the influence of liabilities on profitability, and studies how enterprises plan their debt structure. So this paper takes Tai He company as an example. Date collected Tai He company in recent years, on the relationship between the Tai He company debt and profitability has carried on the empirical analysis. Select the more reflect the profitability of financial index as evaluation standard for corporate profitability, using regression analysis method to calculate the debt and correlation between the profitability and close degree. Finally, the paper puts forward some Suggestions on the debt structure of tai he company and summarizes the shortcomings of this paper. 【Key Words】liability ratio profitability return on comment Equity 目录 TOC \o "1-3" \h \z \u 一、引言 1 （一）研究背景 1 1.研究背景 1 2.国内外研究现状 1 （二）研究意义 2 1.现实意义 2 2.理论意义 2 二、负债结构与盈利能力关系的理论基础 3 （一）负债与盈利能力的相关理论 3 1.盈利能力 3 2.负债及负债结构 3 （二）负债对盈利能力的影响 4 1.负债对盈利能力的积极影响 4 2.负债对盈利能力的消极影响 4 三、泰禾公司负债结构现状及盈利情况分析 4 （一）泰禾公司负债结构现状 4