山西煤炭上市公司資產(chǎn)結(jié)構(gòu)與資本結(jié)構(gòu)對稱性研究.pdf

1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文山西煤炭上市公司資產(chǎn)結(jié)構(gòu)與資本結(jié)構(gòu)對稱性研究姓名：武福平申請學(xué)位級別：碩士專業(yè)：會計(jì)學(xué)指導(dǎo)教師：簡燕玲2011-02-201 Abstract Our coal industry concentration lower than other countries for a long time，in view of the problems caused by that，the

2、national development and reform commission proposed coal industry m&a, this will affect the development of coal listed companies. Shanxi is our country's big coal province, plays an impor

3、tant strategic position, under the situation of large- scale coal resources integration, it becomes the first priority for shanxi coal listed companies to grasp the opportunity and develop. Enterpr

4、ise's financial condition quality, not only depends on the assets structure and capital structure is reasonable, but also depended on whether both matching. It provides the basis of researchi

5、ng the symmetry of assets structure and the capital structure for comprehensive analysis the enterprise's financial condition. At present, most research results are all listed company as the

6、 research object, or for a specific industry analysis, shanxi coal listed company's research also less. Due to the important position of the development of shanxi coal in national economic

7、construction, this paper selects shanxi coal listed companies as the research object.Through the analysis of enterprise financial data from 2006 to 2009, this paper discusses the influence to th

8、e enterprise of assets structure and the capital structure, then puts forward the reasonable determination business financial structure suggestion. 【Key Words】Shanxi coal company Structure symmetry R