本科论文摘要随着经济的迅猛发展，经济逐渐进入新常态，我国民营企业的市场环境变得更加复杂。企业若是要更好的健康发展，创造更好的未来，企业需要更加的注重自身的资本结构现状。民营企业的资本结构已成为制约民间企业发展和扩张的问题。因此，在资本结构理论分析框架中，按照目前我国民营家电企业的发展现状，分析我国民营家电企业的资本结构，找出从根本上解决民营家电企业经营中所遇到的困难，这对民营企业发展是具有重要意义的。合理的资本结构有利于规范企业行为，改善企业业绩。本文在分析资本结构理论的基础，以美的上市公司集团为例，介绍该公司的基本结构情况，并根据该公司资本结构存在的问题做出分析，提出相应的解决措施来优化美的集团的资本结构。将全文分为五大部分来进行阐述，第一章是对相关的理论知识进行阐述，第二章是对美的集团企业的资本结构现状进行分析，第三章是对美的集团资本结构存在的问题进行阐述分析，第四章是提出美的集团企业资本结构策略，最后是对全文进行总结，希望能够完善我国企业的资本结构，促进我国经济的发展。关键词：资本结构；民营企业；美的集团AbstractWiththerapideconomicdevelopment,theeconomyhasgraduallyenteredthenewnormal,themarketenvironmentofprivateenterprisesinChinahasbecomemorecomplex.Ifenterpriseswanttodevelophealthilyandcreateabetterfuture,theyneedtopaymoreattentiontotheirowncapitalstructure.Thecapitalstructureofprivateenterpriseshasbecomeaproblemrestrictingthedevelopmentandexpansionofprivateenterprises.Therefore,inthetheoreticalframeworkofcapitalstructure,accordingtothecurrentsituationofthedevelopmentofprivatehouseholdelectricalappliancesenterprisesinChina,itisofgreatsignificancetoanalyzethecapitalstructureofprivatehouseholdelectricalappliancesenterprisesandfindoutthefundamentalsolutiontothedifficultiesencounteredintheoperationofprivatehouseholdelectricalappliancesenterprises.Areasonablecapitalstructureisconducivetoregulatingthebehaviorofenterprisesandimprovingtheperformanceofenterprises.Basedontheanalysisofthetheoryofcapitalstructure,thispapertakesMideaGroupasanexampletointroducethebasicstructureofthecompany,andaccordingtotheproblemsexistinginthecapitalstructureofthecompany,itputsforwardcorrespondingsolutionstooptimizethecapitalstructureofMideaGroup.Thefulltextisdividedintofivepartstoelaborate,thefirstchapteristoelaboratetherelevanttheoreticalknowledge,thesecondchapteristoanalyzethestatusquoofthecapitalstructureofMideaGroupenterprises,thethirdchapteristoelaborateandanalyzetheproblemsexistinginMideaGroupcapitalstructure,thefourthchapteristoputforwardthecapitalstructurestrategyofMideaGroupenterprises,andthelastchapter