我國鋼鐵業(yè)上市公司資本結(jié)構(gòu)現(xiàn)狀及優(yōu)化(參考版)
2024-08-07 15:52本頁面
【正文】 附錄A:表1 0812年32家鋼鐵公司資產(chǎn)負債率表公司名稱公司代碼20082009201020112012攀鋼鋼釩000629 大冶特鋼000708 河北鋼鐵000709 韶鋼鋼鐵000717 鞍鋼鋼鐵000898 華菱鋼鐵000932 首鋼股份000959 中鋼天源002057 沙鋼股份002075 中原特鋼002423 光正鋼構(gòu)002524 鴻路鋼構(gòu)002541 邯鄲鋼鐵600001 武鋼股份600005 包鋼鋼鐵600010 寶鋼股份600019 山東鋼鐵600022 萊鋼股份600102 西寧特鋼600117 杭鋼股份600126 凌鋼股份600231 南鋼股份600282 撫順特鋼600399 杭蕭鋼構(gòu)600477 精工鋼構(gòu)600496 方大鋼鐵600507 安陽鋼鐵600569 八一鋼鐵600581 新鋼股份600782 馬鋼股份600808 柳鋼股份601003 重慶鋼鐵601005 總計 平均值 表2 0812年32家鋼鐵公司短期帶息負債比率表公司名稱公司代碼20082009201020112012攀鋼鋼釩000629 大冶特鋼000708 河北鋼鐵000709 韶鋼鋼鐵000717 鞍鋼鋼鐵000898 華菱鋼鐵000932 首鋼股份000959 中鋼天源002057 沙鋼股份002075 中原特鋼002423 光正鋼構(gòu)002524 鴻路鋼構(gòu)002541 邯鄲鋼鐵600001 武鋼股份600005 包鋼鋼鐵600010 寶鋼股份600019 山東鋼鐵600022 萊鋼股份600102 西寧特鋼600117 杭鋼股份600126 凌鋼股份600231 南鋼股份600282 撫順特鋼600399 杭蕭鋼構(gòu)600477 精工鋼構(gòu)600496 方大鋼鐵600507 安陽鋼鐵600569 八一鋼鐵600581 新鋼股份600782 馬鋼股份600808 柳鋼股份601003 重慶鋼鐵601005 總計 平均值 表3 0812年32家鋼鐵公司長期負債率表 公司代碼20082009201020112012攀鋼鋼釩000629 大冶特鋼000708 河北鋼鐵000709 韶鋼鋼鐵000717 鞍鋼鋼鐵000898 華菱鋼鐵000932 首鋼股份000959 中鋼天源002057 沙鋼股份002075 中原特鋼002423 光正鋼構(gòu)002524 鴻路鋼構(gòu)002541 邯鄲鋼鐵600001 武鋼股份600005 包鋼鋼鐵600010 寶鋼股份600019 山東鋼鐵600022 萊鋼股份600102 西寧特鋼600117 杭鋼股份600126 凌鋼股份600231 南鋼股份600282 撫順特鋼600399 杭蕭鋼構(gòu)600477 精工鋼構(gòu)600496 方大鋼鐵600507 安陽鋼鐵600569 八一鋼鐵600581 新鋼股份600782 馬鋼股份600808 柳鋼股份601003 重慶鋼鐵601005 總計 平均值 表4 0812年32家鋼鐵公司股東權(quán)益比率表 公司代碼20082009201020112012攀鋼鋼釩000629 大冶特鋼000708 河北鋼鐵000709 韶鋼鋼鐵000717 鞍鋼鋼鐵000898 華菱鋼鐵000932 首鋼股份000959 中鋼天源002057 沙鋼股份002075 中原特鋼002423 光正鋼構(gòu)002524 鴻路鋼構(gòu)002541 邯鄲鋼鐵600001 武鋼股份600005 包鋼鋼鐵600010 寶鋼股份600019 山東鋼鐵600022 萊鋼股份600102 西寧特鋼600117 杭鋼股份600126 凌鋼股份600231 南鋼股份600282 撫順特鋼600399 杭蕭鋼構(gòu)600477 精工鋼構(gòu)600496 方大鋼鐵600507 安陽鋼鐵600569 八一鋼鐵600581 新鋼股份600782 馬鋼股份600808 柳鋼股份601003 重慶鋼鐵601005 總計 平均值 附錄B：英文文獻翻譯Capital structure: professionalmanagement guidanceRobert Stretcher and Steve JohnsonDepartment of General Business and Finance,College of Business Administration, Sam Houston State University,Huntsville, Texas, USAAbstractPurpose :Capital structure decisions rely on a plex array of theoretical foundations andpractical considerations. At the managerial level, it is impractical to base decisions purely on one can develop a perception of an optimal capital structure, the decision is often obscured by practical limitations to the theoretical base. In order to be useful to practicing managers, policies and decision techniques need to be efficiently acplished and based on available information. This paper seeks to provide that practical framework.Design/methodology/approach :This paper recounts the simple theoretical base for capital structure, highlights some of the problems encountered when applying the theory to reality, and suggests a framework for practical managerial decisions about capital structure. This exposition is especially useful in undergraduate business curricula, in particular for finance majors considering professional management as a career.Findings :While application of traditional capital structure theory is often impractical, numerous tools are available for use by professional managers to make informed decisions about capital structure.Practical implications :The conclusions from this paper provide
環(huán)評公示相關推薦
鄂ICP備17016276號-1