摘 要近年来,科技进步已经很大程度上改变了人们的生活。高新技术产业已然成为我国极力扶持的行业,该行业拥有巨大的潜力帮助推进社会经济发展和进步。资本市场的高速发展使得企业的融资方式发生了很大的改变,这其实是对企业的一种挑战。能否构建合理的资本结构直接影响着高新技术企业的发展,诸如财务杠杆的运用、资金的筹集来源和相应的配置方式都成为企业应着重考虑的问题。找到符合自己财务杠杆，才能使企业在较低风险中获取相对可观的利润。本文以广东铭利达科技有限公司(以下简称广东铭利达)为例,从广东铭利达和高新技术产业的基本情况入手,通过分析资本结构影响因素、查找相关文献和资料、分析企业财务报表数据等方法对广东铭利达资本结构存在的问题进行分析。针对企业资本结构存在的不足,简略说明其对企业产生的影响并根据自身存在的问题提出相应的解决对策和优化建议。希望这些建议能帮助企业完善资本结构、优化自身配置,实现企业价值的最大化。关键词：高新技术产业 广东铭利达 资本结构 财务杠杆 AbstractIn recent years, the progress of science and technology has greatly changed people's lives. The high-tech industry has become a highly supported industry in China, which has great potential to help promote social and economic development and progress. With the rapid development of capital market, the financing mode of enterprises has changed a lot, which is actually a challenge to enterprises. Whether a reasonable capital structure can be built directly affects the development of high-tech enterprises, such as the use of financial leverage, the sources of fund raising and the corresponding allocation methods have become the issues that enterprises should focus on. Only when we find the right financial leverage, can we make the enterprise obtain the relatively considerable profit in the lower risk. Taking Guangdong minglida Technology Co., Ltd. (hereinafter referred to as Guangdong minglida) as an example, starting from the basic situation of Guangdong minglida and high-tech indus...
