优化资本结构　控制财务风险

Optimizing Capital Structure to Control Financial Risks

论述了优化企业资本结构要以资本成本最低为衡量标准，通过分析影响资本结构的内外因素，阐述了企业财务管理如何在企业经营的动态中优化资本结构、控制财务风险的措施。

The article clarifies it is the criterion for an enterprise to optimize its capital structure that the capital cost must be lowest. On the analysis of inner and outer factors which effected the capital structure, the author put forth a way how to optimize the capitial structure and how to control the financial risks on the enterprise financial management and the enterprise business operation.