| 航运企业的最优资本结构及其确定 |
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| 引用本文： | 邵瑞庆.航运企业的最优资本结构及其确定[J].中国航海,1996(1):32-37. |
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| 作者姓名： | 邵瑞庆 |
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| 作者单位： | 中国交通会计学会 |
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| 摘 要： | 随着我国市场经济体制的建立与投、融资体制的改革，企业已成为投、融资的主体，其资本结构问题相应地成为了企业财务管理中的核心问题之一。本文从航运业的固有特性出发，论述了航运企业的资本结构及其与企业收益之间的关系，在这一基础上，提出了航运企业的最优资本结构及其确定方法，并对影响航运企业资本结构的因素进行了分析。
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| 关 键 词： | 航运企业，资本结构，资本成本，负债比率，财务杠杆 |
On the Optimal Capital Structure of Shipping Enterprises and its Defining |
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| Shao Ruiqing.On the Optimal Capital Structure of Shipping Enterprises and its Defining[J].Navigation of China,1996(1):32-37. |
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| Authors: | Shao Ruiqing |
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| Institution: | Accounting Association of China Communication |
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| Abstract: | With the setting up of the market economy and the refoming of the investment and financing system in our country, the enterprise has become the investment and financing entity and the capital structure has been one of the key points in financial management. In this paper, according to the inherent characteristics of shipping industry, the author discusses the capital structure of shipping enterprises and its relationship with the returns. Besed on it, the author puts forward the optimal capital structure of shipping enterprises and the method to define it. Also the author analyses some factors which affect the capital structure of shipping enterprises in the last part of this paper. |
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| Keywords: | Shipping enterprise Capital structure Cost of capital Rate of liabilities Financing leverage |
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