摘要
纺织服装行业是我国重要的经济支柱产业之一,经济环境的改变给纺织服装行业带来了新的发展机会与挑战,资本结构作为企业财务管理重要的一部分,深入探讨企业资本结构的优化路径对企业的健康发展起着不容忽视的作用。因此,文章以太平鸟集团有限公司为例,深入分析不同的融资方式对企业的影响,探讨影响企业资本结构决策的因素,从合理配置债务和股本、拓宽融资渠道和提升盈利能力三方面对纺织服装企业的资本结构提出优化建议,旨在为纺织服装企业的资本结构决策提供理论支持。
Textile and garment industry is one of China's important economic pillar industries,the change of economic environment to the textile and garment industry has brought new development opportunities and challenges,capital structure as an important part of enterprise financial management,in-depth discussion of the optimization path of enterprise capital structure for the healthy development of enterprises can not be ignored role.Therefore,this paper takes PIL Group Co.,Ltd.as an example to deeply analyze the impact of different financing methods on enterprises,discusses the factors affecting the capital structure decision-making of enterprises,and puts forward optimization suggestions for the capital structure of textile and garment enterprises from three aspects:rational allocation of debt and equity capital,broadening financing channels and improving profitability,aiming to provide theoretical support for the capital structure decision-making of textile and garment enterprises.
作者
王智慧
张炜晗
WANG Zhihui;ZHANG Weihan(Shaanxi Rallway Institute,Weinan 714000,China)
出处
《西部皮革》
2023年第18期21-23,共3页
West Leather
基金
2021年陕西铁路工程职业技术学院科研基金项目“农村金融助推乡村振新战略路径研究”(KY2021-54)
2022年度渭南市重点研发计划项目“渭南市高职院校产学研协同创新机制研究”(ZDYFJH-140)。
关键词
纺织企业
资本结构
融资方式
textile enterprises
capital structure
financing methods