摘要
评价公司财务状况的首要指标为资本结构,资本结构不论是对企业还是整个行业而言,均发挥举足轻重的作用。近年来,中国食品行业进入升级阶段,由最初依靠劳动实现生产转变为机械化运转模式。对食品行业目前的发展而言,探究资本结构影响因素、融资结构的改善及融资能力的提升,均显得尤为重要。为提升中国食品资本结构的效果,特选取上市公司作为参考对象,进一步了解清楚食品行业当前影响资本结构的因素和运行现状,为今后发展食品行业提供较强的参考建议。
The first index to evaluate the financial situation of a company is the capital structure. The capital structure plays an important role in both the enterprise and the whole industry. In recent years, China's food industry has entered the upgrading stage, from the initial labor to production to mechanized operation mode. For the current development of food industry, it is particularly important to explore the influencing factors of capital structure, the improvement of financing structure and the improvement of financing capacity. In order to improve the effect of the structure of China's food capital, listed companies as a reference, and further understand the factors affecting the current capital structure of the food industry and the current situation, so as to provide a strong reference for the development of the food industry in the future.
作者
刘小艺
LIU Xiaoyi(Sichuan University of Arts and Science(Dazhou 635000)
出处
《食品工业》
CAS
北大核心
2018年第8期184-187,共4页
The Food Industry
关键词
食品加工业公司
资本结构
影响因素
food processing industry
capital structure
influencing factors