摘要：合理的資產(chǎn)結(jié)構(gòu)是企業(yè)正常經(jīng)營(yíng)并實(shí)現(xiàn)良性循環(huán)的必要條件。資產(chǎn)結(jié)構(gòu)涉及企業(yè)經(jīng)營(yíng)的利潤(rùn)和風(fēng)險(xiǎn)，安排合理，各種資產(chǎn)就能得到充分利用，企業(yè)就能正常經(jīng)營(yíng)與發(fā)展；若安排不合理，將會(huì)影響到企業(yè)的效益，甚至危及企業(yè)的生存。資產(chǎn)結(jié)構(gòu)作為企業(yè)財(cái)務(wù)理論中一個(gè)重要而復(fù)雜的問(wèn)題，集中反應(yīng)企業(yè)資金的利用程度。隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷完善，研究我國(guó)上市公司資產(chǎn)結(jié)構(gòu)與企業(yè)經(jīng)營(yíng)的關(guān)系具有十分現(xiàn)實(shí)的意義。本文根據(jù)資產(chǎn)結(jié)構(gòu)理論，研究中央直屬企業(yè)上市公司南通現(xiàn)代船舶公司于2008年金融風(fēng)暴次危機(jī)后陷入的經(jīng)營(yíng)困境和存在的問(wèn)題。選取了南通現(xiàn)代船舶公司2011年一2012年的若干財(cái)務(wù)指標(biāo)的變化情況，對(duì)比同行業(yè)公司同時(shí)期的經(jīng)營(yíng)狀況。參照該公司的重要投資和資產(chǎn)處置行為，進(jìn)行了實(shí)例研究，對(duì)南通現(xiàn)代船舶公司資產(chǎn)結(jié)構(gòu)與企業(yè)經(jīng)營(yíng)的關(guān)系進(jìn)行了全面的分析。最終提出合理化建議。

關(guān)鍵詞：資產(chǎn)結(jié)構(gòu)；優(yōu)化；企業(yè)經(jīng)營(yíng)

Abstract：Rational assets structure function as a necessary condition that keep enterprises operation normal and help realize sound cycle of their economic activities. It has praetieal significance to research the relationship between the assets structure and the performance of the listed companies are not rational enough, it seriously menaces the existence and development of enterprise, and yields unfavorable affection upon the entire national economy. This article based on the theory of assets structure, analysis methods used to study directly under the listed company Nantong xiandai ocean ships in 2008, following the financial turmoil crisis in operating difficulties and problems. 2011 2012 Nantong xiandai ocean shipping company has been selected by several financial indicators of change, compared to companies with business in the industry. Reference the company's investments and asset disposition, case study, Nantong xiandai ocean shipping structure and business assets of the company conducted a comprehensive analysis of the relationship. Eventually put forward rationalization proposals.

Keywords：assets structure  optimize  corpotate operate