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企业价值最大化下最优资本结构的选择 被引量:4

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摘要 我国经济体制改革的不断深化对企业财务管理体制的完善和发展提出了新的要求。本文从确定财务管理的最优目标出发,分析了财务管理最优目标(企业价值最大化)与最优资本结构的关系以及资本结构选择的类型和优化资本结构应考虑的主要因素,以期对我国完善现代企业制度有所启示。
作者 张海
出处 《财政监督》 2008年第2期15-16,共2页
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