格力电器债务融资结构分析及优化对策  

Analysis and Optimization of Gree’s Debt Financing Structure

作　　者：周苏 林志明 ZHOU Su;LIN Zhiming(School of Business,Changshu Institute of Technology Suzhou,Jiangsu 215500)

机构地区：[1]常熟理工学院商学院,江苏苏州215500

出　　处：《中国商论》2023年第7期94-96,共3页China Journal of Commerce

基　　金：2019年度江苏高校哲学社会科学研究重大项目(2019SJZDA013)。

摘　　要：首先,本文选取格力电器2018—2021年的财务数据,从财务指标角度分析格力电器的经营状况,在新冠疫情下表现出波动和调整下降趋势。其次,从资产负债率、债务期限结构、债务类型结构三方面分析债务融资结构,发现企业负债比率高、债务期限结构不合理、债务类型单一等问题。最后,本文提出调整负债比例、优化债务期限结构、多元化债务类型等多渠道优化对策。First of all,this paper selects the financial data of Gree Electric from 2018 to 2021 to analyze the operation of Gree Electric from the perspective of financial indicators,which shows a downward trend of fl uctuation and adjustment under the COVID-19 epidemic.Secondly,analyzing debt financing structure issues from three aspects:asset liability ratio,debt maturity structure,and debt type structure,this paper finds that enterprises have high debt ratio,unreasonable debt maturity structure,and single debt type issues.Finally,it proposes multi-channel optimization measures such as adjusting the debt ratio,optimizing the debt maturity structure,and diversifying debt types.

关 键 词：融资结构 负债规模 债务期限 债务类型 融资多元化 

分 类 号：F275.1[经济管理—企业管理]