【作者】 张忠军；

【导师】 赵瑞梅；

【作者基本信息】 中国地质大学（北京） ， 管理科学与工程， 2003， 硕士

【摘要】 本文以现代企业资本结构为研究对象。在分析借鉴现代西方资本结构理论的基础上，结合我国国有企业改革的实际，运用实证分析和规范分析相结合的方法，对我国国有企业资本结构作实证的分析。在此基础上，对我国国有企业资本结构的优化标准及其调整思路作理论的探讨。 本文的结构安排主要分为以下几部分：第一章 资本结构概念及其相关范畴，主要解释定义本论文所涉及到的基本概念如现代企业、资本结构，并对其内涵与外延给以较为严格的界定；第二章 现代西方企业资本结构理论述评，详细介绍现代西方企业资本结构理论主要内容及其历史发展趋势，并对相应的主要理论观点给以评述；第三章 我国国有企业资本结构形成的制度分析，对我国国有企业资本结构进行实证分析，从而搞清我国国有企业资本结构的现状及其形成的体制原因；第四章 企业资本结构与治理结构，主要从企业资本结构与公司治理结构互动的角度论述企业如何实现合理的资本结构；第五章 我国资本市场发展与企业资本结构选择，主要论述企业外部环境(资本市场)和企业资本结构选择的相互关系；第六章 国有企业资本结构优化标准探析，本章主要探讨我国国有企业资本结构的优化标准，进而提出我国国有企业资本结构的调整思路。更多还原

【Abstract】 Modern enterprise capital structure is regarded as the research object in the paper. On the basis of analysing the modern western capital structure theory, combining the reality of the SOE reform of our country, by positive analysis and standard analysis method together, the capital structure of our country state-owned enterprise is analysed and discussed. In addition, the rational suggestion is produced on the optimization of our country state-owned enterprise capital structures and the adjustment method.The chapter structure of this thesis is the following roughly: Chapter 1 About capital structure concept and relevant categories It explains and defines main basic conceptions that text involves such as modern enterprise, capital structures, and give out comparatively strict defining of meaning and extension of the conceptions; Chapter 2 The modern enterprise capital structure theory in western country This chapter introduces the main content of western enterprise modern capital structure theory and historical development trend in detail, comment on the corresponding view of main schools; Chapter 3 System analysis on capital structure of our country state-owned enterprise In this chapter we analyse the capital structure of our state-owned enterprise with real examples, accordingly find out matters of the capital structure of SOE; Chapter 4 Enterprise capital structure and corporative structure This chapter discusses mutual operation of enterprise capital structure and corporative structure; Chapter 5 Securities market and the choose of capital structure In the chapter we produce advises on developing securities market in order to optimize the capital structure of SOE; Chapter 6 Optimal standard of the capital structure of SOE This chapter probes into the optimization standard of the capital structure of state-owned enterprise of our country mainly, moreover offers rational projects on the adjustment of capital structure of SOE.更多还原