摘要
资本结构是企业财务管理中的重要部分,合理有效的资本结构不仅影响企业的资金成本,对于企业应对财务风险也有一定的作用。论文以医药企业东北制药为研究对象,对公司的资本结构现状进行分析,找出其存在的问题,并对资本结构提出具体的优化对策,以期促进医药企业健康发展。
Capital structure is an important part of enterprise financial management.Reasonable and effective capital structure not only affects the capital cost of enterprises,but also plays a certain role in coping with financial risks.This paper takes the pharmaceutical enterprise Northeast pharmaceutical industry as the research object,analyzes the current situation of the company's capital structure,finds out the existing problems,and puts forward specific optimization countermeasures for the capital structure,so as to promote the healthy development of pharmaceutical enterprises.
作者
刘新玲
LIU Xin-ling(Heilongjiang University of Science and Technology,Harbin 150027,China)
出处
《中小企业管理与科技》
2021年第2期162-163,共2页
Management & Technology of SME
关键词
资本结构
医药企业
资本结构优化
capital structure
pharmaceutical enterprises
optimization of capital structure