市公司的资本结构及优化策略—以温氏食品集团股份有限公司为例.pdf

上市公司的资本结构及优化策略 —以温氏食品集团股份有限公司为例 摘 自1972 年改革开放以来，我国的资本市场发展日益兴盛，而且随着全球化联系越来越紧密， 我国的公司企业数量逐渐增大，如何使公司的资金能够得到灵活运用，维持企业的稳定，为企 业注入活力成为公司组合运用各种资本的重要方面。本文收集简单叙述资本结构理论，接着对 农业行业资本结构的大体现状进行数据的收集和整理，分析了解农业行业资本结构的现状和普 遍存在的问题。最后决定挑选出位于广东省畜牧业的集团——温氏集团作为本文研究对象。以 温氏集团的基本概况为基础，对温氏集团的总资本、负债和股权现状等方面进行剖析，并提出 改善建议。 关键词:农业上市公司；资本结构；负债；融资 Capital structure and optimization strategy of listed —Take Wenshi Food Group Co. , Ltd. for example Abstract Since the reform and opening up in 1972, Chinas capital market has been developing rapidly, and with the increasingly close connection of globalization, the number of companies and enterprises in China has gradually increased. How to make the companys capital be flexibly used, maintain the stability of the enterprise, and inject vitality into the enterprise has become an important aspect of the combination and utilization of various capital. This paper collects and briefly describes the theory of capital structure, and then collects and sorts out the general status of the capital structure of the agricultural industry, analyzes and understands the current situation and common problems of the capital structure of the agricultural industry. Finally, we decided to select Wenshi group, which is located in Guangdong Province, as the research object. Based on the general situation of Wynn group, this paper analyzes the total capital, debt and equity status of Wynn group, and puts forward suggestions for improvement. Key words: agricultural listed companies ；capital structure ；liabilities ；financing 目 录 摘要 3 Abstract 4 一、绪论 6 （一）研究的背景及意义6 （二）文献综述6 二、资本结构相关理论 7 （一）资本结构理论概述7 （二）资本结构的主要理论7 三、我国农业类上