目录..............................................................Ⅰ...........................................................Ⅱ.............................................................1..............................................1..............................................1..............................................1..............................................1..........................................1..........................................2..............................................3..............................................3..............................................4............................................5..............................................5....................................5....................................5............................5..............................................6..................................................6........................................6........................................6..................................7......................................8......................................8..........................................9........................................9.............................11.................................11.....................................11.......................11.........................................11...........12...................................................12.......................12.............................12.................................12...................................13.................................................14.....................................14...........................................14...........................................14.................................15.............................................................16...........................................................17...............................................................18摘要资本结构是公司财务管理的一个重要组成部分,它影响了公司的治理结构、价值、经营效率等许多方面。随着我国经济的不断发展,资本结构也变得越来越重要。文章以美的集团作为研究对象,通过对集团的财务数据,对美的集团存在的问题以及原因进行了分析,并在此基础上提出了相应的对策,希望对美的集团资本结构优化方面具有一定的意义。本文首先阐明了美的集团资本结构优化的研究背景和研究意义、国内外研究现状以及研究内容与研究方法,然后介绍了资本结构以及资本结构优化的相关概念,之后介绍了美的集团以及通过对美的集团的财务数据收集并进行了分析,知道了美的集团资本结构的现状,再从分析中发现美的集团资本结构存在的问题并进行了原因分析,然后对美的集团资本结构存在的问题提出优化建议,最后对全文进行了总结。关键词:美的集团;资本结构;优化分析ABSTRACTThecapitalstructureisanimportantpartofthecompany'sfinancialmanagement.Itaffectsthecompany'sgovernancestructure,value,operatingefficiencyandmanyotheraspects.Withthecontinuousdevelopmentofoureconomy,thecapitalstructurehasbecomemoreandmoreimportant.ThearticletakesMideaGroupastheresearchobject,analyzestheproblemsandcausesofMideaGroupthroughthefinancialdataoftheGroup,andproposescorrespondingcountermeasuresbasedonthis,hopingtohavecertainsignificancefortheoptimizationoftheGroup’scapitalstructure..ThisarticlefirstclarifiedtheresearchbackgroundandresearchsignificanceofMideaGroup’scapitalstructureoptimization,researchstatusathomeandabroad,andresearchcontentsandrese...