摘要：民营上市公司是我国重要的经济组成部分，本文主要是对民营上市公司负债结构进行分析，本文首先对民营上市公司的概念与近期的发展作了一个叙述，而在负债结构分析方面我找取了中兴通讯股份有限公司的相关数据作为样本进行具体的研究，紧接着在对该民营上市公司的负债结构进行更加细致的分析，在通过研究我所选取的上市公司负债结构的现状以及其他一些样本数据后，进一步来分析民营上市公司如何更好的发展以及民营上市公司如何更好地优化负债结构等相关问题。针对研究过程中的问题，我们可以提出建议，从而帮助民营上市公司更好的发展，更好地优化负债结构，在论文最后最后提出了可以通过建立更加完善的经济体系以及从各方面优化上市公司负债结构的建议。51757

毕业论文关键词：负债结构；民营上市公司；偿债能力 

 China’s private listed company debt structure analysis

 ABSTRACT：Debt financing is one of the main means of financing for enterprises, and the debt structure is the focus of the enterprise's debt situation, and adjusting the structure of corporate debt is an important part of enterprise financial management. In domestic enterprise assets and liabilities rate increased year by year, debt structure characteristics of the changing situation, the research of enterprise debt structure related rules, can help the enterprise to improve the debt financing structure, optimize the debt management, improve efficiency in the use of funds, strengthen constraints on managers and reduce the agency cost; help the decisions of the government macroeconomic regulation and control, improve the operation of the financial market. This paper mainly analyzes the private listing Corporation, focusing on the analysis of the concept and development of private listing Corporation. Then analyzes the status quo of the development of private listing Corporation, the status quo of the capital structure of private listing Corporation and the analysis of the debt structure of the private listing Corporation. After the analysis of the private listing Corporation to better development and how to better optimize the debt structure and other related issues of private listing Corporation. Finally, the establishment of a more perfect economic system and the relevant recommendations from various aspects of the listing Corporation to optimize the debt structure.

Key Words: debt structure；private listed Companies；debt paying ability

目录

一、民营上市公司概述 1

（一）民营上市公司的概念 1

（二）民营上市公司的发展历程 1

（三）民营上市公司的发展现状 2

二、负债结构理论概述 4

（一）传统财务理论 4

（二）代理成本理论 4

（三）产业组织理论 5

（四）企业控制权理论 5

三、民营上市公司目前资本结构现状 6

（一）资产负债率较低 6

（二）负债结构不合理，流动负债比率较高 6

四、民营上市公司负债结构分析—以中兴通讯股份有限公司为例 7

（一）选用的负债结构分析方法 7

（二）选用的负债结构分析指标 8

（三）案例公司长期负债分析