企业资本结构的管控与调整探索

企业只有合理调整资本结构,加强资本结构管控,才能保证企业资金链的良性运转和财务状况的基本稳定,进而实现企业资本增值并满足企业利益相关者的要求。而在当前经济形势下,资金的筹集、占用、分配对我国行业的可持续发展具有重要作用。因此,加强企业资本结构的研究尤其重要。本文从财务管理的角度,对企业资产结构质量监管、无形资本投资和跨区域企业并购三个方面进行探讨,以期对振兴当前我国企业活力、推动国家经济健康有效发展和加强对企业资本结构的调整与管控有所借鉴。

Enterprises could ensure the basic stability of fund chain and financial condition, increase capital appreciation and meet stakeholders＇ requirements by adjusting the capital structure and strengthening the supervision of capital structure. Under the present economic situation, the collection, occupation and allocation of funds play important roles in the sustainable devel- opment of China＇ s industrial economy. Therefore, it is especially necessary to conduct intensive researches on enterprise capital structure. From the perspective of financial management, this paper analyzes the supervisions of asset quality, in- corporeal capital investments, and interregional mergers and acquisitions. It is expected that this paper could be helpful to revitalize the industry vitality, promote the effective development of the national economy and strengthen the control of the capital structure.