我国企业资本结构的理论分析

A Theoretical Analysis of Capital Structure of Enterprise

企业的资本结构是企业财务管理的重要内容 ,它对企业目标和价值有重要的影响。本文运用资本结构理论的发展对我国国有企业和股份制企业中不合理的资本结构状况进行分析 ,同时阐明了现代企业合理优化资本结构的必要性和现实意义。

Capital structure is an important project to financial management of enterprise.It affects the value and target of a modern enterprise.This article introduces the development of modern capital structure theory,analyzes the present situation of abnormal capital structure which exists on state owned enterprises and public companies in China.Meanwhile,this paper discusses the necessity and significance of optimizing capital structure of a company.