摘要
优化资本结构、提高股东财富是商业银行关注的重要问题,通过最优资本结构研究,以提高商业银行经营效率实现利润最大化。文章运用企业财务管理EBIT-EPS方法,研究在满足巴塞尔约束的前提下,即资产负债率低于92%,验证了收益与负债比例间的正相关关系。
How to optimize capital structure and increase shareholder wealth is the major concern of banks. The ar- ticle does a study on the optimization of capital structure aiming at improving operation efficiency and maximizing profit. By using the method of enterprise finance management which called EBIT-EPS, under the premise of meeting the requirements of the Basel Ⅲ Accord（ namely debt-to-assets ratio is below 92% ） the article verifies the positive relationship between earnings and debt.
出处
《科技与管理》
2013年第6期121-124,130,共5页
Science-Technology and Management
关键词
商业银行
资本结构
优化
commercial banks
capital structure
optimize
