浅谈企业资本结构的影响因素

On the Influence Factor of Capital Structure of the Enterprise

资本结构决策是企业融资决策的核心问题,它直接决定企业融资,方式的选择及各种融资方式所占的比重,公司规模、盈利能力、资产结构、税收等内外因素都会对公司资本结构产生一定的影响。

The decision of financing is focused on the decision of capital structure ,which decides the pattern and proportion of financing. Based on the importance of capital structure, the main factors influencing the capital structure are enterprise scale, profitability, capital structure, tax and so on.