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1、诚信声明本人郑重声明：所呈交的毕业设计（论文）是我个人在导师指导下,由我本人独立完成。有关观点、方法、数据和文献等的引用已在文中指出,并与参考文献相对应。我承诺，论文中的所有内容均真实、可信。如在文中涉及到抄袭或剽窃行为，本人愿承担由此而造成的一切后果及责任。 毕业论文（设计）作者签名：签名日期：年月日摘要钢铁行业一直是支撑我国经济的重要支柱行业,无论从国家的经济发展,人民的日常生活等方面来讲钢铁行业都起到了举足轻重的作用。随着我国经济的逐渐发展，经济体制改革的逐渐深入同时再结合我国钢铁行业成本高、周期性明显、价格波
2、动幅度大等特点，在钢铁企业中维持一个什么样的资本结构是现阶段我国钢铁行业应当考虑的重要问题。本文主要从分析我国上市的32家钢铁公司的财务数据入手，以业绩不同的六家上市公司为例，结合行业自身的特点和所处的环境进行分析和综合，以明确现阶段我国钢铁行业的资本结构处于什么样的情况，同时针对行业中存在的典型性问题进行分析和研究，目的是为了从分析中找到我国现阶段资本结构的现状，同时结合行业自身特点提出适宜于我国钢铁行业的优化措施。关键字:资本结构,钢铁行业,优化,资本负债率AbstractInChina,steelindustry
3、hasalwaysbeenthemainstayoftheeconomy.NomattertoChineseeconomydevelopmentordailylifeofthepeople,steelindustryplaystheimportantrole.However,astheeconomicsystemreformofourcountryatthepresentstage,theinternationaleconomiccrisis,highcostofironandsteelindustry,obvious
4、periodicity,largepricefluctuations,whatkindofcapitalstructuretomaintainintheironandsteelenterprisesistheChinesesteelindustry’smainconsideration.Wemakesurethesituationofthesteelindustrythroughanalyzingthefinancialdataofthe32Chinesesteelpubliccompany,combiningthec
5、haractersandenvironmentoftheindustry,applyingtheoptimalvalue,averagevalueandtheminimumvaluewhileaimingatthetypicalproblemsexistingintheindustrytoobtaintheoptimizationmeasureswhichissuitableforthedevelopmentofthecapitalstructureofChinesesteelindustry.Keyword:capi
6、talstructure,ironandsteelindustry,optimize,asset-liabilityratio目录一、引言····························································1二、资本结构相关理论················································2（一）资本结构的概念···············································2（二）资本结构的影响因素···
7、········································21、企业经营状况的稳定性···········································22、企业财务状况和信用等级··········································23、企业资产结构的多样性············································34、企业股权的分散···········································
8、·······35、不同阶段企业的差距··············································3三、我国钢铁行业上市公司资本结构现状·································3（一）钢铁行业的特点······································
