摘要
通过对我国上市公司股权结构和债权结构特征及其新变化趋势进行详细分析,指出了现有上市公司资本结构的缺陷带来的一系列问题:融资渠道单一即过分追求股权融资且畸形发展、融资效率低下即融资后公司赢利能力下降以及与资本结构相关的治理结构的问题、最后提出了优化企业资本结构、实现企业价值最大化的对策和建议．
Through detailed analysis of equity and debt ownership structure's character and their recent years tendency of the listed companies, a series problems brought back with the shortcoming of capital structure of the listed companies in our country are shown: the single pattern of financing leading to pursue the equity ownership's financing excessively, the low efficiency of financing resulting the ability to gain profit decreased and other problems related to corporate governance. Finally, suggestion to optimize capital structure and maximize the corporate value are put forward.
出处
《西南民族学院学报（自然科学版）》
2002年第2期187-192,共6页
Journal of Southwest Nationalities College(Natural Science Edition)
