本科论文本科论文摘要随着社会经济的不断发展，旅游企业已成为最常见的企业形式。合理的结构对企业的长期经营和管理有较大促进作用,本文从旅游龙头企业——西安旅游股份有限公司的资本结构的观点出发，总结归纳了旅游企业资本结构的代表性观点，并以此案例作为模板，希望新兴的旅游企业能够在此基础上借鉴其优点，优化其资本结构。本文对西安旅游股份有限公司进行调查，对文中有关西安旅游股份有限公司资本结构影响因素进行研究。接着提出企业价值被资本结构所产生的影响，进而指出了旅游企业资本结构的缺点。通过本文的研究，在此基础上结合西安旅游股份有限公司企业在资本结构方面的优点和可借鉴之处，提出了优化融资方式，完善企业治理结构，实现多样化发展的优化建议。在市场经济内外部环境不稳定的情况下，应该通过各种措施来谋求更好的环境，优化融资条件，促进公司自身资本结构合理化，保持其盈利和持续发展。关键词：旅游企业，资本结构，西安旅游股份有限公司ABSTRACTWiththecontinuousdevelopmentofsocialeconomy,Internetenterpriseshavebecomethemostcommonformofenterprises.Reasonablestructurecanpromotethelong-termoperationandmanagementofenterprises.FromthepointofviewofcapitalstructureofXipingHuatonglogisticsandTransportationCo.,Ltd.,aleadingInternetenterprise,thispapersumsuptherepresentativeviewsofcapitalstructureofInternetenterprises,andtakesthiscaseasatemplate,hopingthatnewhigh-techenterprisescanlearnfromitsadvantagesandoptimizeitonthisbasisItscapitalstructure.ThispaperinvestigatesthecapitalstructureofChineseInternetcompaniesinXipingCountyHuatongLogisticsTransportationCo.,Ltd.Thenitpointsouttheinfluenceoftheenterprisepricedirectlybythecapitalstructure,andthenpointsouttheshortcomingsofthecapitalstructureofInternetenterprises.EquityfinancingisthefinancingmethodthatmostInternetenterpriseswilladopt.Relativelyspeaking,thedebtfinancingratioisrelativelylow.Therearealsounreasonablefactorsinthecorporategovernancestructure,whichmakesitsprofitmodelrelativelybackwardandfailstopromotediversifieddevelopment.Therefore,inordertoensuretheprofitabilityandlong-termofInternetenterprises,weshouldnotonlyanalyzethecurrentsituationofthecapitalstructureofInternetcompaniesinChina,butalsoanalyzetherelationshipbetweenvariousinfluencingfactorsandthecapitalstructuretofindawaytooptimizethecapitalstructure,Finally,throughthestudyofthispaper,andonthisbasis,combinedwiththeadvantagesofcapitalstructureofXipingHuatonglogisticsandTransportationCo.,Ltd.,thepaperputsforwardtheoptimizationsuggestionsofoptimizingfinancingmode,improvingcorporat