中國煤炭行業(yè)上市公司資本結(jié)構(gòu)的探討-全文預(yù)覽
【正文】 nding stateowned enterprise reform and financial market reforms are and orderly, capital structure as the main content of the enterprise financing of enterprise activity has played a more important role. Capital structure of posing and proportion of not only affect financing arrangements capital costs, financial risk, enterprise value, more important is the capital structure influencing pany the distribution of residual claims and control, affect the pany stakeholder interests balance mechanism, finally affect financial goals and achieve the goal of the pany39。資本結(jié)構(gòu)的構(gòu)成及比例安排不僅影響籌資的資本成本、財務(wù)風(fēng)險、企業(yè) 價值,更重要的在于資本結(jié)構(gòu)影響公司的剩余索取權(quán)和控制權(quán)的分配,進而影響公司利益相關(guān)者的利益制衡機制,最終影響財務(wù)目標(biāo)乃至公司總目標(biāo)的實現(xiàn)。I / 15目 錄中文 摘要 ....................................................................................................................I英文摘要 .................................................................................................................III一、引言 ....................................................................................................................1二、中國煤炭上市公司資本結(jié)構(gòu)的影響因素 ........................................................1（一）企業(yè)成長性 ....................................................................................................1（二）營運能力 ........................................................................................................2（三）短期償債能力 ................................................................................................2（四）盈利能力 ........................................................................................................2（五）稅盾價值 ........................................................................................................2（六）非債務(wù)稅盾 ....................................................................................................3三、中國煤炭行業(yè)上市公司資本結(jié)構(gòu)的現(xiàn)狀及問題 ............................................3（一）煤炭上市公司資本結(jié)構(gòu)的現(xiàn)狀 ....................................................................3（二）煤炭上市公司存在的問題 ..........................................
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