摘要:資產結構涉及一個企業經營的利潤和風險，研究資產結構是分析財務風險、利用財務杠桿的前提。資產結構取決于企業的經濟技術水平和資產管理水平，決定了企業的產出水平，進而影響企業的盈利能力、現金凈流入量及其現值，最終對企業的價值產生影響。針對資產結構的研究已經在國外取得了較好的應用和發展，而在我國針對中小企業的資產結構的研究尚處于探討階段。本課題通過結合揚州頂津食品有限公司資產結構現狀的分析和研究，找出資產結構存在的問題并進行有效地處理，提出解決方案，優化資產結構，同時也從一般意義上，為其他企業資產結構的優化提出新的思路及解決方案。可以防止或消除資產經營風險，提高企業的效益。這將會幫助企業在進行經營決策的過程中更好地認識資產結構的相關原理，促進我國企業對資產結構的實際應用。

關鍵詞 資產結構；優化分析；企業效益；管理制度

Abstract:Asset structure refers to an enterprise operating profit and risk, study of assets structure is on the premise of the financial risk, the use of financial leverage. Asset structure depends on the enterprise's economic and technological level and the level of asset management, determines the output level in an enterprise, and then affects the profitability, the net cash flow of enterprise and its present value, and ultimately affects the value of enterprises. Asset structure has been applied and developed well in the overseas enterprise, and the application in the enterprise of our country is still in the phase of the asset structure. This topic through the analysis of asset structure present situation and optimization YANGZHOU TINGJIN BEVERAGE CO.,LTD, find out the existing problems and asset structure effectively, propose solutions, optimize the asset structure, but also from the general sense, put forward new ideas and solutions for the optimization of the asset structure of other enterprises. To prevent or eliminate asset management risk, improve the efficiency of enterprises. The related principle which will help enterprises to better understanding of assets structure in the process of decision-making in the practical application, to promote Chinese enterprises to capital structure.

Keywords  Assets Structure  Enterprise Analysis  Control System  Efficiency of  Enterprise