企业最佳资本结构标准研究

A Study on the Standard of Enterprises Best Capital Structure

资本结构理论是现代企业财务理论的重要组成部分。资本结构优劣对企业经济效益具有重要的影响。在现行条件下财务杠杆利益是衡量国有企业资本结构优劣标准的理想选择 ,但优化企业资本结构还应考虑其他因素 ,如市场竞争能力、企业偿债能力等。

Capital structure theory is an important part of financial theory of m odern enterprise. Capital structure sways greatly the profit of an enterprise. I n the current condition, financial lever benefit is the ideal choice by which st ate owned enterprises capital structure can be evaluated. Other factors, like m arket competitiveness, enterprise capability to pay debt, should also be taken i nto consideration.