综合类上市公司资本结构质量分析
综合类上市公司资本结构质量分析(9900字)
摘 要:本文以湖南省内综合类上市公司为研究对象,通过对这个行业的调查,并结合湖南综合类上市公司近三年的财务数据.从成本效益,资金来源的期限构成与资产结构的适应性,财务杠杆三个方面对他们的资本结构质量进行了分析。得出湖南省综合类上市公司的资本结构质量整体来说还是比较好的,主要存在资产负债率高和负债结构不合理两大问题。
关键词:资本结构;资本结构质量;综合类上市公司;财务杠杆;
The Capital Structure Quality Analysis Of Comprehensive Lsted Company
Abstract:This article takes Hunan province integrated listed company as the research object. According to the investigation of the industry, and combining Hunan integrated listed companies the financial data nearly three years.We analyzed the quality of their capital structure from cost efficiency, and funding sources and use fund, financial leverage. The listed company that the capital of Hunan province integrated structure, quality and overall is still better, but it mainly exists two big problems.asset-liability ratio and low debt structure unreasonable。
Key words: the capital structure;the capital structure quality;comprehensive listed company;financial leverage;