更新时间：02-27 （刘教授）提供原创文章
摘要：公司的资本结构影响并决定着公司的治理结构，从而影响公司的价值和融资行为，它直接关系到企业的生存与发展。自从沪深两市建立以来，我国资本市场发展迅猛。资金来源的多元化使得我国企业资本结构影响因素和优化问题的研究也更具有理论意义和实际应用价值。本文的主要目的是通过指出对江苏东光微电子股份有限公司资本结构存在的问题及原因，来透视我国企业资本结构的现状及问题，综合国内外研究成果，优化企业的资本结构，才能使企业的经营管理达到最佳效果，实现利润最大化。
本文通过文献研究法，规范法中的比较研究法，实证分析法，分析了江苏东光微电子股份有限公司的资本结构的现状，找出了公司存在的主要问题，并提出相应的优化对策，实现企业的价值最大化。
关键词 资本结构；现状；优化对策
Abstract：The impact of capital structure and determine the corporate governance structure, thereby affecting the financing behavior and corporate value, it is reasonable is directly related to the survival and development. Since the Shanghai and Shenzhen to establish China's capital market has been rapid development. The diversification of funding sources makes the influencing factors of corporate capital structure in China and optimization problems are also more theoretical significance and practical value. The main purpose of this paper by pointing out problems in Jiangsu Dongguan Micro-electronics Co., Ltd. Capital Structure and the reasons to look into the status of China's capital structure and problems at home and abroad, research, and optimize the capital structure in order to make enterprise management to achieve the best results and maximize profits.
In this paper, through literature research,a comparative study of law in the specification method,Empirical analysis,analyzed the status of the capital structure of the Jiangsu Dongguan Micro-electronics Co., Ltd, to identify the main problems, which found the company to achieve the ideal operating state, and propose appropriate countermeasures to achieve corporate profit maximization.
Keywords capital structure current situation optimization