我国上市公司资本结构现状与优化研究..doc

学号： 常 州 大 学 毕业设计（论文） （2012届） 题 目 我国上市公司资本结构现状与优化研究 学 生 张玲 学 院 怀德学院 专业班级 会计（083） 校内指导教师 陈学平 专业技术职务 副教授 校外指导老师 专业技术职务 二○The Research of Status and Optimization on Capital Structure of Chinese listed Companies Abstract:Economic sector of the capital structure has been one focus of attention,it is a very important on modern business financial promlems,which will effect an enterprise’s survival and development.Since the inception of the MM theory,foreign scholars have been carried out on the captial structure of the research.With the maturing and development of capital structure theory,on the basis of foreign scholars on capital structure theory research in,Chinese scholars of a series of studies on capital structure of listed companies,research has shown that capital structure of listed companies in China are unreasonable,a lot of problems.Research of capital structure for understanding the current situation of listed companies in China,the perfection of capital market and corporate governance,financing behavior of listed companies,search and development of China’s listed companies to adapt to the optimal capital structure theory and practical significance. Most of the listed companies of China’s capital market main force,it has a great role in promoting the development of China’s market economy.So this choice of domestic listed companies as objects of research,discussion and research on present sitution and optimization of capital structure,has a certain relevance. First of all,this article from a related theory,comprehensive introduction to the concept of capital structure theory and its development,a brief analysis of various theories of content,provide reference for the following resea