永泰能源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

能源行业作为国家产业发展中的基础产业在整个国家经济发展中具有着很大的作用。特别是对于我国，我国是正处于快速发展中的国家，因此对能源行业更应该重视，特别是其中的煤炭行业。在我国目前实现经济可持续发展以及转型综改的背景下，能源行业作为我国的支柱产业必须抓住机遇，在原有的发展模式的基础上应该实施转型升级，不仅仅追求更高的利益，更应该正确处理增长速度与结构、质量、效益等方面的重大的关系，提高能源企业的价值和可持续发展力。而资本结构作为现代公司理财的一个重要的议题，对公司实现可持续发展和企业价值最大化等有着重大的意义。会计核算对企业同样有重要的意义。在对企业资本结构的研究和探讨中，企业各会计科目会计核算的过程中，不仅可以发现企业的存在的问题，还能在企业的资本结构决策和会计核算中提供切实有效的指导。本文以永泰能源公司作为研究对象，研究的框架为：根据资本结构相关理论的研究成果和会计核算的理论，以永泰能源为例从财务分析的角度研究其资本结构的现状，指出其不合理的部分。然后根据资本结构优化理论进行优化，最终提出优化能源公司的资本结构的对策。

关键词：永泰能源资本结构资本结构优化会计核算

Energy capital structure of Yongtai and its accounting calculation

Abstract

Energy industry as a national industry in the development of basic industries in the national economy has a great role in the development of the economy. Especially for our country, our country is in the rapid development of the country, so it should pay more attention to the energy industry, especially in the coal industry. At present, our country realizes the sustainable development of economy and the transformation of comprehensive reform background, the energy industry as a pillar industry of our country must seize the opportunity, on the basis of the original model of development should be the implementation of the transformation and upgrading of, not only in the pursuit of higher interest, should correctly handle the significant relationship between the speed and structure, quality, benefit and so on, to improve the value of enterprise energy and sustainable development. Capital structure, as an important issue of Modern Corporation financing, has great significance to the sustainable development of the company and the maximization of enterprise value. Accounting is also very important to the enterprise. In the research on the capital structure of the enterprises, accounting of the accounting subjects, not only can find problems of enterprise, but also in the enterprise capital structure decision-making and accounting provides effective guidance. The in Yongtai energy companies as the research object, research framework: according to the theory of capital structure theory research results and accounting, to Yongtai energy as an example from the financial analysis perspective research present situation of the capital structure, points out the unreasonable parts. Then, according to the optimization theory of capital structure optimization, finally put forward the countermeasures to optimize the capital structure of energy companies.

Keywords: Yongtai energy capital structure capital structure optimization accounting

1 绪论…………………………………………………………………………………………………………. 1

1.1 选题背景及研究意义……………………………………… 1

1.2国内外研究现状…………………………………………. 2

1.3本文研究的主要内容……………………………………… 2

1.4本文的创新点…………………………………………… 2

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

2.1 资本结构和会计核算的概念………………………………… 3

2.2 分析方法………………………………………………. 3

2.3本章小结………………………………………………. 3

3 永泰能源资本结构分析与存在的问题……………………………………………………….. 4

3.1永泰能源股份公司基本情况………………………………… 4