企业资本结构调整效果评价初探

Research on the Effect Evaluation of Corporation's Capital Structure Adjustments

企业资本结构调整是形成合理资本结构，改善企业财务状况，促使股东收益增长的一种有效财务手段．本文从融资成本，财务杠杆利益、企业价值和财务风险四个方面，全面地论述了资本结构调整评价问题．

Corporation's capital structure adjustment is a measure taken to improve the financial position and the stockholders' revenue. The effect evaluation of corporation's capital structure adjustments is studied by reviewing the finance cost,financial lever revenue,corporation's value and the financial risk.