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容外,本論文不包含任何其他個人或集體已經(jīng)發(fā)表或撰寫的成果作品。本人完全意識到本聲明的法律后果由本人承擔(dān)。本人授權(quán) 大學(xué)可以將本學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫進行檢索,可以采用影印、縮印或掃描等復(fù)制手段保存和匯編本學(xué)位論文。 作者簽名: 日期: 年 月 日 導(dǎo)師簽名: 日期: 年 月 日 注 意 事 項 (論文)的內(nèi)容包括: 1)封面(按教務(wù)處制定的標(biāo)準(zhǔn)封面格式制作) 2)原創(chuàng)性聲明 3)中文摘要( 300 字左右)、關(guān)鍵詞 4)外文摘 要、關(guān)鍵詞 5)目次頁(附件不統(tǒng)一編入) 6)論文主體部分:引言(或緒論)、正文、結(jié)論 7)參考文獻 8)致謝 9)附錄(對論文支持必要時) :理工類設(shè)計(論文)正文字?jǐn)?shù)不少于 1 萬字(不包括圖紙、程序清單等),文科類論文正文字?jǐn)?shù)不少于 萬字。 、圖表要求: 1)文字通順,語言流暢,書寫字跡工整,打印字體及大小符合要求,無錯別字,不準(zhǔn)請他人代寫 2)工程設(shè)計類題目的圖紙,要求部分用尺規(guī)繪制,部分用計算機繪制,所有圖紙 應(yīng)符合國家技術(shù)標(biāo)準(zhǔn)規(guī)范。企業(yè)資本結(jié)構(gòu)的選擇是使企業(yè)如何在競爭中生存下來的關(guān)鍵,資本結(jié)構(gòu)的選擇適合與否直接影響著企業(yè)的效益,更有可能影響著企業(yè)的生死。本文通過對黃山旅游企業(yè)為例,對其資產(chǎn)負債率、資本負債率、股東權(quán)益比率等指標(biāo)進行研究,并與其行業(yè)中的佼佼者進行比較,分析發(fā)現(xiàn)黃山旅游的資產(chǎn)負債率偏低、股權(quán)過度融資、負債結(jié)構(gòu)不合理等一些問題。 關(guān)鍵詞:資本結(jié)構(gòu) 黃山旅游 資產(chǎn)負債率 黃山旅游企業(yè)的資本結(jié)構(gòu)分析 III Analysis on the capital structure of Mount Huangshan tourism enterprises Abstract Along with the rapid development of social economy, the market petition is increasingly fierce, and the capital structure is the concentrated reflection of the rights and obligations of stakeholders in the pany, affects the condition and value of the pany. The choice of capital structure is a key to make the enterprise how to survive in the petition, the choice of capital structure for and directly affects the efficiency of enterprises, are more likely to affect the fate of the enterprise. The tourism industry as tourism as a new economic mode in the tertiary industry, on the capital structure of analysis to help enterprises to better business development. Based on Huangshan Tourism Enterprises as an example, rate of assets and liabilities, debt to equity ratio, equity ratio and index of, and pare the leader in its industry. The analysis shows that the Huangshan Tourism assets and liabilities rate is low, excessive equity financing, debt structure is irrational and so on a number of issues. Finally, the paper puts forward some suggestions on the improvement of the capital structure of Mount Huangshan tourism enterprises. Key Words: Capital structure, Mount Huangshan tourism, assetliability ratio 黃山旅游企業(yè)的資本結(jié)構(gòu)分析 IV 目 錄 引 言 .................................................................................................................................... 1 1 緒論 ........................................................................................................................................ 2 研究背景和意義 .......................................................................................................... 2 課題背景 ............................................................................................................. 2 研究意義 ............................................................................................................. 2 研究現(xiàn)狀 ...................................................................................................................... 2 思路方法 ...................................................................................................................... 3 2 企業(yè)資本結(jié)構(gòu)相關(guān)理論概述 ................................................................................................ 4 企業(yè)資本結(jié)構(gòu)的內(nèi)容 .................................................................................................. 4 企業(yè)資本結(jié)構(gòu)的概念 ......................................................................................... 4 企業(yè)資本結(jié)構(gòu)的理論發(fā)展 ................................................................................. 4 企業(yè)資本結(jié)構(gòu)的基本特征 .......................................................................................... 5 企業(yè)資本結(jié)構(gòu)模式的重要性 ...................................................................................... 5 影響上市公司資本結(jié)構(gòu)的因素 .................................................................................. 5 3 黃山旅游企業(yè)資本結(jié)構(gòu)的現(xiàn)狀及存在的問題 ..................................................................... 7 黃山旅游企業(yè)簡介 ...................................................................................................... 7 黃山旅游企業(yè)資本結(jié)構(gòu)現(xiàn)狀 ...................................................................................... 7 資產(chǎn)負債率 ......................................................................................................... 8 資本負債率 ..................................