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融资结构优化是现代企业经营中一个重要的组成部分。本文引入斯科特的最优资本结构理论,通过实证分析,揭示出当前煤业上市公司的平均最优资本结构和实际情况有较大偏差,表明我国煤业上市公司在进行公司治理时具有一定的财务保守性。建议根据实际情况合理增加负债,扩大企业经营规模,增加企业价值。
Financing structure optimization is an important part of modern enterprise management. This paper introduces Scott’s optimal capital structure theory, through empirical analysis, reveals that the average optimal capital structure of the current listed companies in coal industry and the actual situation is a big deviation, indicating that China’s coal industry listed companies in the corporate governance has a certain Financial conservativeness. It is suggested that a reasonable increase in liabilities according to the actual situation, expanding the scale of business, increase business value.