靖远煤电资本结构及其会计核算分析毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot

摘要

我国煤炭资源储量丰富，是世界上少有的以煤炭为主要能源的国家之一，煤炭行业是我国国民经济的重要支柱行业。而靖远煤电是我国的煤炭较大的上市公司，煤炭资源储量多，品种全，煤炭开采技术硬。随着我国经济的飞快发展，国内对能源尤其是煤炭资源的需求持续增长，靖远煤电公司必须跟随经济发展步伐，及时调整自身发展战略，资本结构分析一直以来是现代企业财务管理的重要研究课题，它是企业融资的结果，决定了不同投资主体的利益以及所承受的风险水平,及时发现资本结构存在的问题，不断进行资本结构的调整。

本文将靖远煤电企业作为研究对象，通过对公司2013年至2015年有关资本结构及会计报表方面数据的分析，分析了靖远煤电公司资本结构的现状，不同资本结构对企业财务风险与收益的影响，会计核算及年报中的列报是怎样核算的及其融资方式的选择，得出的结论是公司股权集中度高，负债结构不合理，流动负债比例较高，而且公司规模的大小和企业债务偿还能力对资本结构的作用较大，为此提出了靖远煤电公司应该优化股权结构和负债结构，增加内部积累，提高盈利能力等措施。

关键词:资本结构；靖远煤电；会计核算；财务风险

Jingyuan coal capital structure and its accounting analysis

Abstract

Reserves of coal resources in our country, is the world one of one of the few countries with coal as main energy, coal industry is the important pillar industry of national economy in our country. And jingyuan coal is coal large listed company in our country, the coal resources reserves, variety complete, hard coal mining technology. With the fast development of our country’s economy, the domestic demand for energy, especially coal resources continues to grow, jingyuan coal company must follow the pace of economic development, promptly adjust their development strategies, capital structure analysis has been the important topic of modern enterprise financial management, it is the result of corporate financing, decided to the interests of different investment main body and the level of risk, discover the problems of capital structure, constantly to adjust capital structure.How the capital structure is the optimal capital structure.

This article will jingyuan coal enterprises as the research object, through to the company from 2013 to 2015, analysis of data related to capital structure and accounting statements, jingyuan coal and electricity company is analyzed the present situation of the capital structure, different financial risks and benefits of the enterprise capital structure, the influence of accounting and how to calculation of the presentation is in the annual report and the choice of the financing way, concluded that the company ownership concentration is high, the unreasonable debt structure, current liabilities ratio is higher, and the size of the company of capital structure and corporate debt repayment capacity is bigger, therefore puts forward the jingyuan coal company should optimize equity structure and liability structure, increase the internal accumulation, measures to improve profitability, etc.

Key words: Capital structure; Jingyuan coal; Financial accounting; Counting statement

1 绪论…………………………………………………………………………………………………………………… 1

1.1 选题背景及研究意义……………………………………….. 1

1.2 国内外研究综述…………………………………………… 1

1.3 本文研究的主要内容……………………………………….. 2

1.4 本文创新点………………………………………………. 2

2 基本概念及理论…………………………………………………………………………………………………. 3

2.1 资本的相关概念…………………………………………… 3

2.2 资本结构的基本理论……………………………………….. 3

2.3会计核算基本理论………………………………………….. 4

3 靖远煤电资本结构现状………………………………………………………………………………………. 6

3.1 公司简介………………………………………………… 6