江西省上市公司资本结构质量优化对策  

Countermeasures for Optimizing Capital Structure Quality of Listed Companies in Jiangxi Province

作　　者：毛菁 MAO Jing(Jiangxi Tungsten Holding Group Company Limited,Nanchang 330038,China)

机构地区：[1]江西钨业控股集团有限公司,南昌330038

出　　处：《质量探索》2020年第4期93-97,共5页Quality Exploration

摘　　要：资本结构质量反映着企业债务与股权的比例关系,在很大程度上决定着企业偿债和再融资能力,因此关注企业资本结构质量就显得极为重要。本文以江西省47家非金融类上市公司为例,选取近五年的资产负债率和长期资本负债率数据,对资本结构现状进行质量分析,指出当前存在的一些问题并切合实际提出了若干建议。The quality of capital structure reflects the proportional relationship between debt and equity, and largely determines the ability of debt repayment and refinancing. Therefore, it is very important to pay attention to the quality of capital structure. This paper takes 47 non-financial listed companies in Jiangxi Province as an example, selects the data of asset liability ratio and longterm capital liability ratio in recent five years, and makes a quality analysis on the current situation of capital structure, then points out some existing problems and puts forward some practical suggestions.

关 键 词：上市公司 资本结构 资产负债率 

分 类 号：F275[经济管理—企业管理]