(设计)(设计)PAGE\*MERGEFORMATVIPAGE\*MERGEFORMATV摘要随着经济的迅猛发展和国家政策的支持，我国民营企业的发展也迎来了春天，医疗、食品、服装等各类民营企业进入我们的视野，使我们的生活变得多姿多彩。然而当越来越多的企业进入市场之后，企业之间的竞争也愈演愈烈，为了在激烈的竞争市场中处于优势地位，企业则需要有充足的资金来扩大生产、提升技术、优化管理。资金是企业持续发展的必要条件，同样筹资对企业的发展也极为重要。文章结合恒康医疗相关的年度报告数据，采用对比的方式在负债规模、筹资成本、盈利能力三个方面存在的问题展开论述，最后就恒康医疗的这三个方面提出了改进意见，本文按照提出问题，分析问题，解决问题的思路展开论述。关键词：负债规模；筹资成本；盈利能力AbstractWiththerapiddevelopmentoftheeconomyandthesupportofnationalpolicies,thedevelopmentofChina'sprivateenterpriseshasalsousheredinthespring.Variousprivateenterprisessuchasmedicalcare,food,andclothinghaveenteredourfieldofvision,makingourlivesmorecolorful.However,asmoreandmoreenterprisesenterthemarket,competitionamongenterprisesisintensifying.Inordertobeinanadvantageouspositioninthefiercelycompetitivemarket,enterprisesneedsufficientfundstoexpandproduction,upgradetechnology,andoptimizemanagement.Fundingisanecessaryconditionforthesustainabledevelopmentofenterprises,andfinancingisalsoextremelyimportantforthedevelopmentofenterprises.ThearticlecombinestheannualreportdatarelatedtoHengkangMedicalandusesacomparativemethodtodiscusstheproblemsinthethreeaspectsofdebtscale,financingcostandprofitability.Finally,itproposesimprovementsonthesethreeaspectsofHengkangMedical.,Analyzetheproblem,andstarttodiscusstheideaofsolvingtheproblem.Keywords:debtscale;financingcost;profitability目录TOC\o"1-2"\h\uHYPERLINK\l_Toc130921导论PAGEREF_Toc130921HYPERLINK\l_Toc174251.1研究背景及意义PAGEREF_Toc174251HYPERLINK\l_Toc27482恒康医疗的现状PAGEREF_Toc27482HYPERLINK\l_Toc294592.1恒康医疗简介PAGEREF_Toc294592HYPERLINK\l_Toc191892.2恒康医疗筹资管理的方式PAGEREF_Toc191892HYPERLINK\l_Toc324613恒康医疗筹资方面的问题PAGEREF_Toc324612HYPERLINK\l_Toc97853.1负债规模问题PAGEREF_Toc97852HYPERLINK\l_Toc181203.2筹资成本问题PAGEREF_Toc181205HYPERLINK\l_Toc167863.3盈利能力问题PAGEREF_Toc167866HYPERLINK\l_Toc64044恒康医疗筹资管理的改进意见PAGEREF_Toc64049HYPERLINK\l_Toc255184.1加强对负债结构的控制