摘要
在分析企业资本结构与企业权益净利率的关系及其对财务风险影响的基础上,进一步分析了资本结构变动对企业内在价值的影响,并探讨了资本结构决策中如何确定企业最佳负债比率这一重要课题。
The writer first investigates the relationship between capital structure and return on equity, as well as its impact on corporate financial risk. Based on this, she further analyzes the impact on firm fundamental value when capital structure changes. Finally, she proposes how to determine the optimal debt ratio concerning firm capital structure.
出处
《浙江万里学院学报》
2005年第3期108-111,共4页
Journal of Zhejiang Wanli University
关键词
资本结构
企业内在价值
负债比率
capital structure
enterprise intrinsic value
debt ratio