对我国上市公司资本结构存在问题的思考

Reflections Upon the Problems in the Capital Structure in China's Listed Companies

随着我国市场经济体制的发展深入以及加入WTO后所面临的全面经济一体化带来的竞争加剧的现状,我国财务理论界开始重视公司资本结构优化问题的研究,但仍缺乏系统性的研究。因此,文章从我国上市公司资本结构存在问题入手,首先阐述我国上市公司资本结构的现状,然后对上市公司资本结构的现状进行原因分析,最后提出完善上市公司最优资本结构的相关政策建议。

With the further development of marketing economic system in China,as well as the more intensive competition after joining in WTO,Chinese financial specialists pay more attention to the study of optimizing company capital structure though not systematic enough.Starting with the problems in the listed companies,the current situation is introduced and then analysis is done upon the possible reasons,based on which suggestions for improvement are proposed.