文档介绍：山西财经大学
硕士学位论文
山西煤炭上市公司资产结构与资本结构对称性研究
姓名:武福平
申请学位级别:硕士
专业:会计学
指导教师:简燕玲
2011-02-20
摘要
我国煤炭产业的集中度长期低于其他国家,鉴于由此引发的各种问题,国
家发改委提出煤炭产业的兼并重组,这势必影响煤炭上市公司的发展。山西是
我国的煤炭大省,具有举足轻重的战略地位,在大规模煤炭资源整合的情况下,
山西煤炭上市公司抓住机遇、发展壮大,成为当前的第一要务。
企业财务状况的好坏,不仅取决于资产结构和资本结构是否合理,而且取
决于二者是否匹配。研究资产结构与资本结构的对称性,可以为综合性分析企
业的财务状况提供依据。
目前,大多数研究成果都是以全部上市公司为研究对象,或者针对某一行
业进行分析,对山西煤炭上市公司的研究还比较少。鉴于山西煤炭的发展在全
国经济建设中的重要地位,本文选取山西煤炭上市公司作为研究对象,通过对
2006 年至 2009 年企业财务数据的分析,探讨资产结构与资本结构的对称性对企
业经营的影响,据此提出确定企业合理财务结构的建议。

【关键词】山西煤炭对称结构风险收益
3
Abstract
Our coal industry concentration lower than other countries for a long time,in view of the
problems caused by that,the national development and mission proposed coal industry
m&a, this will affect the development of coal panies. Shanxi is our country's big coal
province, plays an important strategic position, under the situation of large-scale coal resources
integration, it es the first priority for shanxi coal panies to grasp the opportunity
and develop.
Enterprise's financial condition quality, not only depends on the assets structure and capital
structure is reasonable, but also depended on whether both matching. It provides the basis of
researching the symmetry of assets structure and the capital structure prehensive analysis
the enterprise's financial condition.
At present, most research results are all pany as the research object, or for a specific
industry analysis, shanxi coal pany's research also less. Due to the important position of
the development of shanxi coal in national economic construction, this paper selects shanxi coal
panies as the research the analysis of enterprise financial data from 2006
to 2009, this paper discusses the influence to the enterprise of assets structure and the capital
structure, then puts forward the reasonable determination business financial structure suggestion.

【Key Words】Shanxi pany Structure symmetry Risk e

1
山西财经大学
学位论文原创性声明