根据水泥行业的特点总结出资本结构的具体构成以及衡量企业效益的指标,从资产负债率、长期负债率、流动负债率和股权集中度四个方面分析水泥行业资本结构的合理构成。本文通过实证研究,选取上市公司财务数据,对研究结论进行总结,为水泥行业的发展起到现实的指导意义。 According to the characteristics of cement industry, this paper summarizes the concrete structure of capital structure and the index to measure the efficiency of enterprises. It analyzes the reasonable composition of capital structure in cement industry from four aspects: asset-liability ratio, long-term debt ratio, current liabilities ratio and ownership concentration. This paper, through empirical research, selects the financial data of listed companies to summarize the conclusions of the study, which provides practical guidance for the development of the cement industry.