摘要
本文以企业资本结构的重要性为切入点,通过对资本结构内在特性的剖析,详细地分析和探讨了企业资本结构的内、外部影响因素,以期引起我国企业对资本结构的重视,并对企业资本结构的构建和调整有所启示。
This paper starts from the importance of capital structure of enterprises. By looking into the inhesion character of the capital structure, the author detailedly analyzes and discusses the inner and outer factors of capital structure so as to arouse attention of our state-owned enterprises to their capital structure, and provides them with revelation for their composion and adjustment.
出处
《广东交通职业技术学院学报》
2004年第1期87-89,86,共4页
Journal of Guangdong Communication Polytechnic
关键词
企业管理
资本结构
资本成本
财务杠杆
代理成本
环境因素
capital structure
capital cost
financial lever
representative cost
surrounding factor
self-factor