民营上市公司负债结构分析——东方园林摘要随着我国经济改革发展，园林产业也将进入一个全新的发展阶段。在新市场环境下园林行业出现新契机，PPP模式将成为园林市场承接工程的重要方式。但是PPP项目一般投资规模大、建设运营周期长、面临的风险因素错综复杂。本文通过文献分析法和案例分析法，对东方园林2013-2017年财务数据，从负债整体情况、负债期限、负债类型进行分析，从中发现问题和疑点，从而提出相应的建议和措施。关键词：负债结构；东方园林；偿债能力ABSTRACTChina'seconomicreformisthedevelopmentofthelandscapeindustryhasenteredanewstageofdevelopment.Themarketenvironmentingardenindustryinanewinstrument,thepppmodelintheproject.Itisanimportantwayofpppproject.however,thescaleofinvestmenttheconstructionandoperationofapron,theriskfactorsofcomplexdataanalysismethodandcaseanalysismethod,throughtheeastgarden2013-2017yearsfinancialdatainthecaseoffan,fanmodel,throughtheanalysisoftheproblemandanalysisoftheresultsandthepointsofdiscoveryaccordingtosuggestionsandmeasurestheproposed.Keywords:Debtstructure;OrientalGarden;Solvency目录一、绪论..........................................................................................................................................1（一）背景及意义...................................................................................................................11.背景...............................................................................................................................12.意义...............................................................................................................................1（二）文献综述.......................................................................................................................21.国外研究现状................................................................................................................22.国内研究现状................................................................................................................2（三）研究方法.......................................................................................................................41.文献分析法....................................................................................................................42.案例分析法....................................................................................................................4二、相关概念界定...........................................................................................................................4（一）负债结构的含义...........................................................................................................4（二）负债结构的影响指标...................................................................................................41.资产负债率....................................................................................................................42.流动比率........................................................................................................................53.速动比率........................................................................................................................54.应收账款周转天数........................................................................................................55.存货周转天数.................................................................................
