摘要
企业负债水平与最佳资本结构的确定是市场经济条件下企业生存、发展的基础因素。文章对企业负债水平和资本结构进行了理论分析和公式推导分析,并提出了确定最佳资本结构所应考虑的因素和权衡依据。
The basic elements for the survival and development of enterprises are the enterprise debt ratios and the ascertainment of optimal capital structure.This article makes a theoretical and formula analysis on enterprise debt ratios and capital structure.It also advances the elements and criterion that should be considered by identify the optimal capital structure.
出处
《北方经贸》
2001年第7期11-13,共3页
Northern Economy and Trade
关键词
企业负债水平
资本结构
企业市场价值
盈利
风险
enterprise debt ratios
capital structure
enterprises market value
profit
risk.
