本文選題：農(nóng)業(yè)上市公司　切入點：資本結構　出處：《黑龍江八一農(nóng)墾大學》2017年碩士論文　論文類型：學位論文

【摘要】：農(nóng)業(yè)上市公司代表著農(nóng)業(yè)行業(yè)先進的生產(chǎn)力,擁有較充足的資本市場的支持,作為農(nóng)業(yè)行業(yè)的領頭羊,引領著整個農(nóng)業(yè)行業(yè)的發(fā)展。但現(xiàn)階段農(nóng)業(yè)上市公司與其他行業(yè)上市公司相比,呈現(xiàn)出很多問題,如資本結構不完善,治理效應不佳,影響著農(nóng)業(yè)上市公司的績效結果,繼而放緩了農(nóng)業(yè)行業(yè)的發(fā)展。因此,優(yōu)化農(nóng)業(yè)上市公司資本結構,提高我國農(nóng)業(yè)上市公司的競爭力,成為亟待解決的問題�；诖�,本文選取了一家農(nóng)業(yè)上市公司,針對該企業(yè)資本結構現(xiàn)狀及存在的問題,設計出該公司的最優(yōu)資本結構區(qū)間,并提出優(yōu)化對策,從而形成一套完整的YT公司資本結構的優(yōu)化方案,也可以對其他農(nóng)業(yè)上市公司有一定的借鑒作用。本文在對國內(nèi)外研究現(xiàn)狀分析的基礎上,首先介紹了農(nóng)業(yè)上市公司資本結構優(yōu)化的背景和目的,并指出了資本結構優(yōu)化對于農(nóng)業(yè)上市公司的意義,同時說明了研究方法,并對資本結構的相關概念和理論進行了闡述。其次,以YT公司為例,分別從公司的基本情況,財務現(xiàn)狀等方面進行了分析,并對YT公司的資本結構與同行業(yè)進行對比,發(fā)現(xiàn)YT公司在資本結構方面存在的問題,如負債水平過高,負債結構不合理,融資渠道單一,營運資金不足等。再次,在確定優(yōu)化思路和優(yōu)化目標的基礎上通過靜態(tài)與動態(tài)相結合的方法利用收集到的數(shù)據(jù)設計出YT公司最優(yōu)資本結構區(qū)間,并針對該方案提出了對策。最后,為YT公司資本結構優(yōu)化方案的順利實施,從內(nèi)部和外部兩方面提出了保障措施。
[Abstract]:Agricultural listed companies represent the advanced productivity of the agricultural industry, have more adequate capital market support, as the agricultural industry leader, But at present, compared with other listed companies, there are many problems, such as imperfect capital structure, poor governance effect, affecting the performance of agricultural listed companies. Therefore, optimizing the capital structure of agricultural listed companies and improving the competitiveness of agricultural listed companies in China has become a problem to be solved urgently. Based on this, this paper selects an agricultural listed company. In view of the present situation and existing problems of the capital structure of the company, the optimal capital structure interval of the company is designed, and the optimization countermeasures are put forward, so as to form a complete set of optimization schemes for the capital structure of YT Company. It can also be used as a reference for other agricultural listed companies. Based on the analysis of the current research situation at home and abroad, this paper first introduces the background and purpose of the capital structure optimization of agricultural listed companies. It also points out the significance of capital structure optimization to agricultural listed companies, explains the research methods, and expounds the related concepts and theories of capital structure. Secondly, taking YT Company as an example, the paper analyzes the basic situation of the company. This paper analyzes the present financial situation and compares the capital structure of YT company with that of the same industry, and finds out that YT company has some problems in capital structure, such as high debt level, unreasonable debt structure, single financing channel, and so on. Thirdly, the optimal capital structure of YT Company is designed by combining static and dynamic methods with the collected data on the basis of determining the optimization ideas and objectives. Finally, for the YT company's capital structure optimization program to implement smoothly, from the internal and external aspects of the security measures.
【學位授予單位】：黑龍江八一農(nóng)墾大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F324;F302.6

【參考文獻】

相關期刊論文 前10條

1 孫謙;石松;;管理者個人偏好對企業(yè)資本結構的影響[J];當代經(jīng)濟科學;2015年05期

2 閆增輝;楊麗麗;;雙向資金占用下終極控制人與資本結構[J];經(jīng)濟與管理研究;2015年04期

3 耿建梅;;企業(yè)資本結構合理性對籌資決策的影響[J];理論導刊;2014年10期

4 蘇坤;;金字塔內(nèi)部結構、制度環(huán)境與公司資本結構[J];管理科學;2012年05期

5 陳德萍;曾智海;;資本結構與企業(yè)績效的互動關系研究——基于創(chuàng)業(yè)板上市公司的實證檢驗[J];會計研究;2012年08期

6 柳松;萬俊毅;彭真善;;企業(yè)資本結構形成的影響因素探討[J];財會月刊;2005年18期

7 肖作平;上市公司資本結構與公司績效互動關系實證研究[J];管理科學;2005年03期

8 徐中和,程明娥;企業(yè)融資中的資本結構問題研究[J];價值工程;2005年02期

9 肖作平;資本結構影響因素和雙向效應動態(tài)模型——來自中國上市公司面板數(shù)據(jù)的證據(jù)[J];會計研究;2004年02期

10 呂長江,王克敏;上市公司資本結構、股利分配及管理股權比例相互作用機制研究[J];會計研究;2002年03期

，

本文編號：1583502