8712145_孟子云_珠海格力电器资本结构优化分析_珠海格力电器资本结构优化分析终修.docx

28摘要近年来伴随着我国经济的发展壮大无论大小企业都在不断发展进步并且使得我国生产总值有所提高促进我国经济的发展。与此同时企业的资本结构关系到企业的生存与发展而且良好的资本结构是企业继续壮大的辅助手段还有助于企业在同行间提高竞争力。本文以珠海格力电器为研究对象运用文献研究法、比率分析和行业对比法在国内外研究现状和资本结构内涵、影响因素等有关理论的基础上通过简单介绍珠海格力电器的发展情况后分析了该企业的资本结构并在与海尔电器进行对比从股东权益比率、长期负债率、资产负债率和固定资产与股东权益比率等方面数据进行分析并对其筹资结构进行研究基于此对该企业的资本结构以及发展状况进行预测找出其存在的问题提出控制资产负债率；采取科学合理的融资措施使融资渠道更加多元化对负债结构进行适当调整缩小短期负债的比例；强化资本结构管理的意识提高自身的风险控制能力等优化建议让企业的资本结构更加科学、合理和规范让企业内部的资本结构为企业的规范有序发展发挥更加重要的功能作用。同时对于优化资本结构方面为众多家电企业提供些参考性意见。关键词：格力电器；资金结构；优化分析AbstractInrecentyearswiththedevelopmentandgrowthofourcountry'seconomybothlargeandsmallenterprisesareconstantlydevelopingandprogressingandhavemadeChina'sgrossdomesticproductincreaseandpromoteChina'seconomicdevelopment.Atthesametimethecapitalstructureofanenterpriseisrelatedtothesurvivalanddevelopmentoftheenterpriseandagoodcapitalstructureisanauxiliarymeansforthecompanytocontinuetogrowanditalsohelpstheenterprisetoimproveitscompetitivenessamongitspeers.ThisarticletakesZhuhaiGreeElectricAppliancesastheresearchobjectappliesliteratureresearchmethodratioanalysisandindustrycomparisonmethod.Basedonrelatedtheoriesofdomesticandforeignresearchstatusandcapitalstructureinfluencingfactorsetc.itbrieflyintroducesthedevelopmentofZhuhaiGreeElectricAppliances.Analyzedthecompany'scapitalstructureandcompareditwithHaierElectricfromthe2016-2018shareholderequityratiolong-termdebtratioasset-liabilityratioandfixedassetstoshareholderequityratioandotherdataandanalyzedResearchthefinancingstructurebasedonthistopredictthecapitalstructureanddevelopmentstatusofthecompanyfindoutitsexistingproblemsproposecontrolofasset-liabilityratio；formulatescientificfinancingstrategiesexpandfinancingchannels；adjustdebtstructurereduceshort-termdebtProportion；Strengtheningtheawarenessofcapitalstructuremanagementimprovingitsownriskcont