摘要
随着我国市场经济体制的建立与投、融资体制的改革,企业已成为投、融资的主体,其资本结构问题相应地成为了企业财务管理中的核心问题之一。本文从航运业的固有特性出发,论述了航运企业的资本结构及其与企业收益之间的关系,在这一基础上,提出了航运企业的最优资本结构及其确定方法,并对影响航运企业资本结构的因素进行了分析。
With the setting up of the market economy and the refoming of the investment and financing system in our country, the enterprise has become the investment and financing entity and the capital structure has been one of the key points in financial management. In this paper, according to the inherent characteristics of shipping industry, the author discusses the capital structure of shipping enterprises and its relationship with the returns. Besed on it, the author puts forward the optimal capital structure of shipping enterprises and the method to define it. Also the author analyses some factors which affect the capital structure of shipping enterprises in the last part of this paper.
出处
《中国航海》
CSCD
北大核心
1996年第1期32-37,共6页
Navigation of China
关键词
航运企业
资本结构
企业收益
Shipping enterprise Capital structure Cost of capital Rate of liabilities Financing leverage