摘要
资本结构的合理与否,决定着企业能否实现价值最大化。在新常态这一背景下,我国大部分上市企业资本结构的合理性稍有欠缺。以Y企业为例,对其资本结构、负债结构进行分析,对Y企业资本结构财务比率进行同行业对比。提出优化企业债务结构,加强企业间的相互合作,促进企业的发展等意见。
The rise and fall of a company is closely related to the development of the capital structure of the company,and whether the capital structure is reasonable or not determines whether the company can the maximum value.Under the background of the new normal,the rationality of the capital structure of most listed companies in China is slightly deficient,which is unfavorable to the development of their own companies.Based on the example of Northeast ZY Company,this paper analyzes and studies its capital structure,and puts forward the following opinions on the optimization of capital structure,so as to promote the development of the company.
作者
闫江狄
Yan Jiangdi(Shenyang University Chemical Teconology,Shenyang Liaoning 110142)
出处
《对外经贸》
2020年第10期123-125,共3页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
资本结构
新常态
资本结构优化
Capital Structure
New Normal
Capital Structure Optimization