摘 要:随着我国我国经济的飞速发展，我国上市公司也开始进入了高速发展的时期，企业在自身发展的同时开始追求利益的最大化，企业也开始注重其本身的资本结构。企业的资本结构优化即是调整企业的资本结构,使其资本结构向其利益最大化所需要的结构的方向发展,达到企业的预定目标，帮助企业实现利益最大化的过程。本文的理论研究主要以现代资本结构优化理论为基础,根据福建省上市公司的历史和现实状况,分析了资本结构的影响因素，从而在理论上阐述了资本结构优化的作用机理。在研究方法上，努力做到定性研究与定量研究相结合，采取多元的研究方法，使数据具有可靠性；由于资本经济市场的变化多端以及公司情况快速变化的原因，很难确定公司最合理的资本结构比例，因此在具体研究问题时，以沪深两市A股福建省上市公司为研究对象，选用2008年至2012年上市公司对外公布的年报数据指标为样本，结合特定的研究内容有针对性地采用图表统计分析等统计方法，探讨福建省上市公司资本结构的现状及其原因，并根据研究结果提出相关的资本结构优化的建议，希望能够给与福建省上市公司提供有用的借鉴。
关键词： 福建省；上市公司；资本结构优化；
ABSTRACT:With the rapid development of Chinese economy, Chinese listing Corporations also began to enter in a period of rapid development, at the same time, enterprises in their own development began to pursue the maximization of benefits.Therefore, companies began to focus their capital structure. The capital structure optimization is to maximize the adjustment of the corporate capital structure, its capital structure tends to maximize the benefits of the structure, to achieve that target, to help enterprises tend to be the interests of the process. The theoretical study of this paper is based on the modern capital structure optimization theory, based on the history and reality of the listed companies in Fujian Province, analyzes the influencing factors of capital structure, which in theory explains the mechanism of action of the capital structure optimization. On research methods, strive to do a combination of qualitative and quantitative research, take a wide variety of research methods, make data reliable; due to the complexity of the economic and market environment and the diversity of situations, it is difficult to determine the most reasonable capital structure proportion, so when the specific research questions, the Shanghai and Shenzhen A-share listed companies in Fujian Province as the research object, the selection of the 2008-2012 annual report of listed companies announced data samples, combined with the specific content targeted use Chart statistical analysis and other statistical methods to explore the status of the capital structure of listed companies in Fujian Province and the reason for the current situation , and according to findings raise related the capital structure optimization suggestions,and hope to provide a useful reference for Fujian province listing Corporation .
Keywords: Fujian Province; the listed companies; the capital structure optimization
