七喜控股公司资本结构问题分析.docVIP

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 The company#039;s capital structure reflects the ratio of corporate debt and equity relationships, which largely determine the enterprise#039;s debt and re-financing capacity, determine the company#039;s future profitability, it is an important indicatorthe financial situation of enterprises 3.HEDY Holding Company is a manufacturer of computer hardware-oriented small and medium sized listed companies, its for a reasonable capital structure adjustment, select the appropriate financing decisions, helping to increase the company#039;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-holding company#039;s capital structure issues. First, elaborated the basic theory of capital structure; Second, introduces the seven-holding company profiles, and capital structure; Third, it is a combination of seven-holding company#039;s capital structure analysis of the specific circumstances of the company from 2007 to 2010 the relevant informationfor access to research, pointed out that problems in corporate capital structure; After that, there is company#039;s capital structure on the causes of existing problems; Finally, the seven-holding company#039;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