摘 要本论文主要采用了文献研究法，了解了与资本结构相关文献的概述，为分析凌康科技公司的资本结构作相关的理论支撑，本文的资本结构优化主要通过以凌康科技公司为例，以其公司近三年的财务报表数据作为论文的依据，首先调查了凌康科技公司的资本结构现状，对凌康科技公司的资产负债结构、融资结构、股权结构三个结构进行了分析，然后从中发现了凌康科技公司的资本结构中存在资产负债率较高、内外源融资结构不协调、财务杠杆效应利用不充分、股权结构集中等一系列问题，并且通过凌康科技公司的实际情况分析了问题存在的成因，一个企业有好的资本结构能够实现公司价值的最大化，能够增加公司的资金使用效率，可以通过优化资本结构来维护公司的治理，因而本文最后针对凌康科技公司问题产生的成因以及财务报表的数据提出了降低资产负债率、优化融资结构的比例、适当提高财务杠杆、优化制衡股权结构等建议来优化凌康科技公司的资本结构。关键词：凌康科技公司 资本结构 资产负债率 Abstract.This paper mainly adopts the method of literature research to understand the overview of the literature related to the capital structure. In order to analyze the capital structure of Lingkang Science and Technology Company as the relevant theoretical support, the capital structure of this paper is optimized mainly by taking Lingkang Science and Technology Company as an example. Taking the financial statement data of its company in the past three years as the basis of the paper, firstly, it investigates the current situation of the capital structure of Lingkang Science and Technology Company. This article analyzes the asset-liability structure, financing structure and equity structure of Lingkang Science and Technology Company. then it is found that there are a series of problems in the capital structure of Lingkang Science and Technology Company, such as high asset-liability ratio, uncoordinated internal and external financing structure, inadequate utilization of financial leverage effect, concentration ...
