中小企业财务管理目标与资本结构优化.pdfVIP

中小企业财务管理目标与资本结构优化 摘 要 伴随这新发展形势下，我国中小企业蓬勃发展并成为国民经济中不可或缺的 重要部分这使得中小企业的生存发展问题越来越被全世界所重视，而问题的核心 为中小企业资本结构优化的问题。企业在管理中以价值最大化为出发点，使企业 的一切财务活动都必须围绕企业价值最大化展开分析，中小企业资本结构存在的 问题并进行优化是本文的研究目的所在。伴随着中小企业规模的发展，企业想要 在市场竞争下生存就必须明确科学合理的财务管理目标，为实现企业利润进一步 提升，同时保证股东收益进一步扩大，并且实现整体企业价值的最优化与企业健 康稳定发展。 本文以资本结构、中小企业、财务杠杆利益与财务管理目标相关理论为基础， 并选定 JDXC 企业为研究对象。首先，对 JDXC 所处的行业特点、财务管理与资本 结构现状进行分析，分析得出其资本结构存在负债率偏高，融资渠道相对单一的 问题，其次，以理论分析为基础，对JDXC 企业的财务管理与资本结构现状进行 研究。最后，为 JDXC 企业的财务管理目标与资本结构优化提出建议。 关键词：财务管理目标；资本结构优化；财务杠杆利益；中小企业 I Financial Management Objectives and Capital Structure Optimization of Small and Medium-sized Enterprises Abstract With this new development situation, Chinas small and medium enterprises have developed and become an important part of the national economy, so the problem of survival development of small and medium enterprises is increasingly important to the whole world, and the core of the problem is the optimization of the capital structure of small and medium enterprises. The purpose of this research is to develop an analysis of the maximization of corporate value and to solve the problems and the problems existing in the capital structure of small and medium enterprises. With the development of small and medium-sized enterprises, the company must clarify the scientific and rational financial objectives, improve further corporate profits, ensure further expansion of shareholder revenue, and optimize corporate value and ensure the sound stable development of Companies If not. Based on the theory of capital structure, small business, leveraged profit and financial management goal, JDXC companies were selected as subjects. First, we analyzed the present status of JDXC industry,