中小板上市公司债务结构问题研究

中小板上市公司债务结构问题研究(13900字)
摘  要：公司债务是企业的重要资金来源之一，它直接关系到其财务风险的大小并影响我国整个经济的发展。本文主要就中小板上市公司债务结构进行研究，通过分析中小板上市公司近五年的资产负债表和披露的相关信息，对其债务结构存在的问题进行分析，并对债务结构存在问题的原因进行探讨，最后就其如何优化中小板上市公司的债务结构给出相关的对策及建议。
关键词：债务结构；中小板上市公司；债务期限结构；债务来源结构 

Research On the Debt Structure Problems of Small And Medium—Sized Listed Companies
Abstract：Corporate debt is an important source of funds of enterprises, it is directly related to its financial risk and impacts China's overall economic development. In this paper,I will study of the structure about the debt on the small and medium board listed companies, by analyzing the small and medium sized listed companies nearly five years of assets liabilities and disclosure of relevant information, analysis the problems of its debt structure, Explore debt structure and the causes of problems, and finally how to optimize small and medium size on its debt structure of listed companies are given the relevant measures and suggestions.
Key words：Debt structure; small and medium sized listed company; debt maturity structure; the debt structure of the source