文档介绍：七喜控股公司资本结构问题分析
大学学士学位论文
摘要
企业的资本结构,反映的是企业债务与股权的比例关系,它在很大程度上决定着企业的偿债和再融资能力,决定着企业未来的盈利能力,是企业财务状况的一项重要指标。七喜控股公司是一家以制造计算机硬件为主的中小型上市公司,对其来说,合理调整企业的资本结构,选择恰当的融资决策,有利于增加公司的市场价值,对企业的生存和稳定的发展起着举足轻重的作用。
本文共分五个部分对七喜控股公司的资本结构问题进行研究。首先阐述了资本结构的基本理论;其次介绍了七喜控股公司概况,及其资本结构现状;再次是结合七喜控股公司资本结构的具体情况进行分析的,对2007至2010年该公司的相关资料进行查阅研究,指出公司资本结构存在的问题;之后对公司资本结构存在问题进行原因分析;最后是对七喜控股公司资本结构改善的几点建议,包括适当调整股权结构,完善其治理结构,提高盈利水平,调整负债结构和发挥财务杠杆效应等。
关键词:资本结构;债权资本;股权资本
Abstract
pany's capital structure reflects the ratio of corporate debt and equity relationships, which largely determine the enterprise's debt and re-financing capacity, determine pany's future profitability, it is an important indicatorthe financial situation of enterprises 3>.HEDY pany is a manufacturer puter hardware-oriented small and medium sized panies, its for a reasonable capital structure adjustment, select the appropriate financing decisions, helping to increase pany's market value, the existence and stability of the enterpriseplays an important role in the development.
This article is divided into five parts on the seven-pany's capital structure issues. First, elaborated the basic theory of capital structure; Second, introduces the seven-pany profiles, and capital structure; Third, it is bination of seven-pany's capital structure analysis of the specific circumstances of pany from 2007 to 2010 the relevant informationfor access to research, pointed out that problems in corporate capital structure; After that, there pany's capital structure on the causes of existing problems; Finally, the seven-pany's capital structure, several suggestions for improvement, including appropriate adjustment of ownership structure, improve its governance structure, improvelevel of profitability, adjust the debt structure and financial leverage effects, etc.
Key words: Capital structure; Debt capital; Equity capital
目录
1 引言
2 1 资本结构的概述
2 资本结构的含义
2 影响企业资本结构的基本因素分析
2 资本成本
2 经营风险