Research On The Debt Maturity Structure And Solvency Of Listed Companies Based On The Difference In The Nature Of The Ultimate Controller

To achieve the ultimate shareholder wealth is the ultimate goal of modern enterprise financial management,and the outbreak of the global financial crisis in 2008,making enterprises and stakeholders aware of the safety of corporate financial situation is to ensure that the goal of achieving the premise,not only need Consider the long-term development of enterprises,but also focus on the current business of the financial indicators to run.According to the relevant theory of enterprise decision-making,financing decision-making is an important part of financial decision-making.The debt maturity structure is one of the key elements,which is related to the rights and obligations between the creditor and the debtor,which affects the cash flow of the enterprise.To encourage business managers to work hard.The different debt maturity makes the different governance effect of the enterprise,which makes the conflict of interest between the internal management and the external investor be effectively alleviated,which can alleviate the agency risk problem between the two.The development of enterprises to a certain stage,especially after the listing,the ultimate control of the nature of the listed companies on the debt structure of the choice is often different,due to the nature of the ultimate control of the differences in efficiency and efficiency will be highlighted.The study of the term structure of the debt is also focused on the impact of the financial characteristics of the company on the maturity structure of the debt.The impact of the maturity structure on the debt maturity structure is rarely studied from the perspective of the ultimate controller’s heterogeneity impact.It is because of the above reasons,this paper from the listed company’s ultimate controller type,around the different control of the nature of the debt structure of the debt structure and the solvency of the evaluation of the study,through qualitative analysis and case analysis combined approach Due to the influence of the ultimate controller on the debt maturity structure and solvency of the listed company,some conclusions are drawn and the corresponding countermeasures are put forward.It is hoped that through the comparative analysis of this paper,we can further enrich the research of relevant theories,provide reference and reference for policy formulation,enterprise financing decision and debt management and bank lending business of relevant government departments,including the ultimate controller nature and debt index of listed companies Screening and debt risk management to better serve the goal of "deleveraging" and risk control under the new economy.