摘要：合理的资产结构是企业正常经营并实现良性循环的必要条件。资产结构涉及企业经营的利润和风险，安排合理，各种资产就能得到充分利用，企业就能正常经营与发展；若安排不合理，将会影响到企业的效益，甚至危及企业的生存。资产结构作为企业财务理论中一个重要而复杂的问题，集中反应企业资金的利用程度。随着我国市场经济的不断完善，研究我国上市公司资产结构与企业经营的关系具有十分现实的意义。本文根据资产结构理论，研究中央直属企业上市公司南通现代船舶公司于2008年金融风暴次危机后陷入的经营困境和存在的问题。选取了南通现代船舶公司2011年一2012年的若干财务指标的变化情况，对比同行业公司同时期的经营状况。参照该公司的重要投资和资产处置行为，进行了实例研究，对南通现代船舶公司资产结构与企业经营的关系进行了全面的分析。最终提出合理化建议。
关键词：资产结构；优化；企业经营
Abstract：Rational assets structure function as a necessary condition that keep enterprises operation normal and help realize sound cycle of their economic activities. It has praetieal significance to research the relationship between the assets structure and the performance of the listed companies are not rational enough, it seriously menaces the existence and development of enterprise, and yields unfavorable affection upon the entire national economy. This article based on the theory of assets structure, analysis methods used to study directly under the listed company Nantong xiandai ocean ships in 2008, following the financial turmoil crisis in operating difficulties and problems. 2011 2012 Nantong xiandai ocean shipping company has been selected by several financial indicators of change, compared to companies with business in the industry. Reference the company's investments and asset disposition, case study, Nantong xiandai ocean shipping structure and business assets of the company conducted a comprehensive analysis of the relationship. Eventually put forward rationalization proposals.
Keywords：assets structure optimize corpotate operate
