摘要
资本结构及其优化是公司理财中的重要问题。企业作为一个理性的、追求利益最大化的个体,其资本结构的选择问题已经是企业财务研究的核心之一。通过分析上市公司本身特征和外部环境对资本结构的影响,提出通过树立资本结构战略管理观念、建立完善的公司治理结构和法人治理机制、注重利用资本运营等措施来提高企业的获利能力。
Capital structure as well as its improvement is an important factor of corporate finance. As a rational individual, the corporation seeks for the biggest interest and the choice for a proper capital structure becomes the key in the enterprise financial research. Through an analysis of the characteristics of listed companies and the influence of exterior environment on the capital structure, the paper argues that in order to improve the ability to gain more interest,we should strategically manage the capital structure, set up appropriate corporate governance structure and management mechanism of legal person,and pay much attention to measures like capital operation.
出处
《湖南工程学院学报(社会科学版)》
2009年第3期14-18,共5页
Journal of Hunan Institute of Engineering(Social Science Edition)
关键词
资本结构
影响因素
公司特征
外部环境
capital structure
influncing factors
corporate features
exterior environment