论文总字数：23259字

摘 要

自深化改革和开放以来,民营经济已成为了推动江苏省区域经济发展的主导性力量,在江苏省区域经济组织构成系统中有着非同一般的地位。在维护江苏省经济高速增长,提供就业和劳动力机会,增加纳税额等方面,都有着十分重要的意义。与此同时，随着民营经济的不断壮大与江苏省内部治理结构的逐步完善，民营企业建立党组织参与公司治理的效果逐渐显现，许多民营企业都把建立党组织参与内部治理提上了议事日程，研究党组织参与民营企业公司治理的经济影响才具有理论和现实意义。目前，国内学者针对于民营企业党组织参与公司治理的研究主要是从以下几个方面展开：一方面，从动机的视角出发，民营企业通过设立基层党组织参与治理，以获得信息政策、经营合法性等经营资源，另一方面，从经营管理的角度看，民营企业党组织将在社会责任、维护职工权益等方面促进民营企业的良好发展，到目前为止，学术界对国有企业党组织治理的相关问题研究较多，而对民营企业党组织影响的研究相对较少，本文以民营企业党组织治理为研究对象，选择从企业资本结构的角度来研究民营企业党组织治理对企业资本结构的影响。

企业的融资结构是指由不同的资金来源所引起的资本组合的构成及其比例之间的关系，企业的资本结构对于提高企业价值具有重要意义，特别是在财务管理领域。在企业的经营中构建资本结构合理与否，决定了企业的根本价值，决定了市场资源配置的效率。1958年随着MM理论的产生，西方发达国家的各界学者针对于企业资本结构理论方面不断探索，至今已经建立了比较完善的资本结构理论体系。目前，我国的民营企业依旧在快速地发展，随着企业结构地逐步完善，合理、科学的企业资本结构已成为影响企业价值的主要因素。

本文以现代资本结构理论为指导，从党组织参与民营企业治理入手，分析民营公司党组织治理对公司资本结构的影响。通过收集江苏省民营企业财务报表的数据和资料，并且结合民营企业党组织的历史发展和现状，然后对江苏省民营企业的相关数据进行了分析，进而研究民营企业党组织治理对于企业资本结构的影响。首先阐述了江苏省民营企业资本结构的现状，最后采用图论的研究方法探讨了党组织治理对江苏省民营企业资本结构的影响。通过研究发现在党组织参与治理对于江苏省民营企业的影响表现为促使民营企业的固定资产构成比例集中在30%左右，促使公司筹资优先考虑权益性资本，其次是负债性资金。大幅度的影响企业的筹资结构。对于企业的负债结构来言，党组织参与治理下的民营企业的负债结构较为偏向流动负债。

关键词：民营企业；党组织治理；企业资本结构

The Influence of Party Organization Governance on Capital Structure of Private Enterprises -- Taking Jiangsu Province as an Example

Abstract

Since the deepening of reform and opening up, the private economy has become the leading force to promote the development of regional economy in Jiangsu Province, and has an extraordinary position in the system of regional economic organization. It is of great significance in maintaining the rapid economic growth of Jiangsu Province, providing employment and labor opportunities, and increasing the amount of tax. At the same time, with the growing of private economy and gradually improve the internal governance structure of jiangsu province, the effect of the private enterprises to establish a party organization to participate in corporate governance gradually revealed, many private enterprises have to establish party organizations to participate in the internal governance on the agenda, the party organizations to participate in the economic impact of corporate governance of private enterprises is the theoretical and practical significance. At present, domestic scholars" research on the participation of Party organizations in corporate governance of private enterprises is mainly carried out from the following aspects: On the one hand, from the Angle of view of the motives, through set up grass-roots party organizations to participate in the management of private enterprises, in order to obtain information policy legitimacy, management and other business resources, on the other hand, from the perspective of management, private enterprises to the party organization in social responsibility, maintenance worker rights and interests to promote the sound development of private enterprises, so far, There are many researches on the related issues of party organization governance of state-owned enterprises in the academic circle, while there are relatively few researches on the influence of party organization governance of private enterprises. This paper takes the party organization governance of private enterprises as the research object, and chooses to study the influence of party organization governance of private enterprises on the capital structure of enterprises from the perspective of enterprise capital structure.

The financing structure of an enterprise refers to the relationship between the composition of the capital portfolio and its proportion caused by different sources of funds. The capital structure of an enterprise is of great significance for improving the value of an enterprise, especially in the field of financial management. Whether the construction of capital structure is reasonable or not determines the fundamental value of the enterprise and the efficiency of market resource allocation. With the emergence of MM theory in 1958, scholars from all walks of life in western developed countries continue to explore the theory of enterprise capital structure, and have established a relatively perfect theoretical system of capital structure. At present, China"s private enterprises are still developing rapidly. With the gradual improvement of enterprise structure, reasonable and scientific enterprise capital structure has become the main factor affecting enterprise value.

Guided by the theory of modern capital structure, this paper analyzes the influence of the party organization governance on the capital structure of private companies from the perspective of the party organization"s participation in the governance of private enterprises. By collecting the financial statement data and materials of private enterprises in Jiangsu Province, and combining with the historical development and current situation of the party organization of private enterprises, this paper analyzes the relevant data of private enterprises in Jiangsu Province, and then studies the influence of the party organization governance of private enterprises on the capital structure of enterprises. This paper first expounds the current situation of the capital structure of private enterprises in Jiangsu Province, and finally discusses the influence of the governance of Party organizations on the capital structure of private enterprises in Jiangsu Province by using the research method of graph theory. Through the study, it is found that the influence of Party organizations" participation in governance on private enterprises in Jiangsu Province is reflected in that the proportion of fixed assets of private enterprises is concentrated at about 30%, and equity capital is given priority to in corporate financing, followed by debt capital. Significant impact on the financing structure of enterprises. As for the debt structure of enterprises, the debt structure of private enterprises under the participation of Party organizations is more inclined to current liabilities.

Key words: Private enterprises; Party organization governance; Enterprise capital structure

目 录

摘 要 I

The Influence of Party Organization Governance on Capital Structure of Private Enterprises -- Taking Jiangsu Province as an Example II

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 1

第二章 相关理论及文献综述 2

2.1党组织在民营企业中的作用 2

2.2企业的资本结构的研究 2

2.3总结 3

第三章 民营企业党组织的发展 4

3.1 民营企业党组织成立现状 4

3.2 民营企业成立党组织的历史沿革 5

3.3 民营企业党建工作存在的问题 5

第四章 江苏省民营企业资本结构现状 6

4.1 江苏民营企业总体发展状况 6

4.1.1 江苏省民营企业的地位 6

4.1.2 江苏民营上市公司的特点 6

4.2 江苏省民营企业资本结构分析 6

4.2.1 主要资金来源自有资金 6

4.2.2 负债结构不合理 7

4.3 资本结构的原因 8

4.3.1 所有制影响企业取得银行贷款 8

4.3.2 市场的调节作用没有充分发挥 8

第五章 民营企业党组织治理对于企业资本结构的影响分析 9

5.1 资产结构 9

5.2 获利能力 9

5.3 公司规模 10

5.4 成长机会 11

结 论 13

参考文献 14

参考文献（References） 14

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