摘要:资产结构涉及一个企业经营的利润和风险，研究资产结构是分析财务风险、利用财务杠杆的前提。资产结构取决于企业的经济技术水平和资产管理水平，决定了企业的产出水平，进而影响企业的盈利能力、现金净流入量及其现值，最终对企业的价值产生影响。针对资产结构的研究已经在国外取得了较好的应用和发展，而在我国针对中小企业的资产结构的研究尚处于探讨阶段。本课题通过结合扬州顶津食品有限公司资产结构现状的分析和研究，找出资产结构存在的问题并进行有效地处理，提出解决方案，优化资产结构，同时也从一般意义上，为其他企业资产结构的优化提出新的思路及解决方案。可以防止或消除资产经营风险，提高企业的效益。这将会帮助企业在进行经营决策的过程中更好地认识资产结构的相关原理，促进我国企业对资产结构的实际应用。

关键词 资产结构；优化分析；企业效益；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