从企业资本结构理论谈企业适度负债

A Tentative Study on moderately Debting of Enterprises from the Theory of the Enterprise Capital Structure

本文以企业资本结构理论为理论指导，分析我国企业负债经营中存在的问题，提出了企业负债“适度性”的把握意见。为企业更好的应对市场环境的改变，提高企业竞争力，树立风险意识，优化负债结构，从而寻求利用最优资本结构实现企业价值最大化的目标。

Based on the theory of enterprise capital structure, the paper analyses the problems existing in the operation of enterprises with debts and puts forward some views about moderatly debting. In order to respond to the change of market environment, We should improve the competitiveness of enterprises, establish risk consciousness, optimize the debt structure, so that we can seek the optimal capital structure to realize the target of maximum of enterprise value .