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Position: Home > Articles > Study on capital structure of Chinese listed feed companies Feed Industry 2014,35 (3) 67-70

中国上市饲料公司的资本结构分析

作  者：
贾峰;贺红伟;殷海成;王金水
单  位：
河南工业大学生物工程学院;河南威佳汽车贸易有限公司
关键词：
饲料加工企业;资本结构;上市饲料公司;负债结构;权益结构;融资结构
摘  要：
研究以上市饲料公司财务报告中资产负债率和流动比率、股东权益比率和权益与固定资产比率、资本化比率和资本固定化比率作为资本结构的考察指标,以上市饲料企业2007~2012年的数据为分析依据,判断企业的资本结构是否合理。结果表明,康达尔企业的资产负债率较高,流动比率偏低,说明负债较多,变现能力较弱;唐人神公司近两年资产负债率降低,流动比率增加,表明企业的负债相对降低,偿还能力增强;正邦企业在2007~2012年期间,其主营业务收入增加8倍多,公司规模迅速增加,股东权益与固定资产比率随着企业的经营规模增加而不断下降,资本固定化比率偏高;通威股份在2007~2012年期间,其主营业务收入增加2倍多,企业规模发展比较稳健。
译  名：
Study on capital structure of Chinese listed feed companies
作  者：
Jia Feng;He Hongwei;Yin Haicheng;Wang Jinshui;
关键词：
feed processing enterprises;;capital structure;;listed feed companies;;liability structure;;equi-ty structure;;financing structure
摘  要：
This paper aims to determine whether capital structure of listed feed companies is reasonable. The asset-liability ratio and liquidity ratio, the shareholders' equity ratio and the ratio of equity to fixed assets, capitalization ratios and capital ratios of the financial statements on listed feed companies during 2007- 2012 data were analyzed. The results show that the asset-liability ratio of Kondarl was higher, and current ratio lower, indicating that liquidity is weak, and more debt. The asset-liability ratio of TRS group nearly two years reduced, and current ratio increased, indicating that corporate debt is relatively lower, repayment capacity enhancement. The main business revenue of Zhengbang Group during 2007-2012 was increased by more than 8 times, the size of the company increasing rapidly, the capital ratio being partial immobilization high, and shareholders' equity and fixed-asset ratio declined with increasing scale enterprises. The main business revenue of Tongwei Co. Ltd during 2007-2012 increased by more than 2 times, and enterprise-scale development has been relatively stable.

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