机械类上市公司资本结构质量分析

机械类上市公司资本结构质量分析(含任务书,开题报告,毕业论文10500字)
摘  要：资本结构的质量就是指企业资本结构与企业当前及未来经营和发展活动相适应的质量。资本结构质量好的企业表现为财务状况良好，资金运作正常，融资潜力较大，财务杠杆收益较高。而资本结构质量差的企业表现为财务状况不佳，资金运作衔接不好，融资潜力较差，财务杠杆较低等。本文利用湖南机械类上市公司的财务数据从成本效益分析，财务杠杆分析，负债内部结构分析，持股比率状况等方面对湖南机械类上市公司的资本结构质量进行分析和比较。
关键词：资本结构质量;机械类上市公司;湖南

Hunan Machingery of Listed Compangy Capital Structure Quality Analysiss
Abstract：The quality of the capital structure and capital structure refers to the current and future operations and business development activities, the quality of fit. The capital structure of good quality for the financially sound business performance, financial functioning, financing and have great potential, financial leverage higher yields. Poor quality of capital structure, corporate performance for the financial position of the poor, poor convergence of capital operation, financing potential of poor and low financial leverage. In this paper, Hunan Machinery financial data of listed companies from the cost-benefit analysis, leverage analysis, shareholding ratio mechanical condition and other aspects of Hunan's capital structure of listed companies to analyze and compare the quality.
Key words：The quality of capital structure；Machinery listed companies；Hu nan

目  录
摘要……………………………………………………………………………………1
关键词…………………………………………………………………………………1
一、绪论…………………………………………………………………………2
（一）选题研究意义………………………………………………………2
（二）国内外研究现状……………………………………………………2
（三）国内外研究现状述评………………………………………………4
二、湖南机械类上市公司的基本概况………………………………………………4
三、湖南机械类上市公司资本结构质量分析………………………………………4
（一）成本效益分析……………………………………………………………5
（二）财务杠杆分析……………………………………………………………7
1．资产负债率………………………………………………………………7
2．产权比率…………………………………………………………………8
3．长期负债对长期资本比率………………………………………………9
（三）负债内部结构分析………………………………………………………10
（四）股东持股状况……………………………………………………………12
四、结束语……………………………………………………………………………13
参考文献……………………………………………………………………………13
致谢…………………………………………………………………………………14