企业合理资本结构的构建

Construct Corporate Rational Capital Structure

资本结构是企业筹资决策中的重要问题 ,许多学者对于资本结构问题进行了大量研究 ,但由于影响资本结构的因素多而且复杂 ,至今仍被称为“资本结构之谜”。本文通过考虑行业竞争因素及相关利益者的风险态度 ,构建了合理资本结构模型并举例说明。

Capital structure is important problem of corporate raise funds,many scholars engaged a large number research about corporate capital structure.But corporate capital structure is effected by many factors and it is complicated,now it is called'capital structure puzzled'.This paper through consider trade competitive factors and related men's attitude towards risk,raise a model of construct corporate rational capital structure and illutrate with example.