摘要
企业资本结构的合理与否,直接关系到生产经营活动的顺利进行,关系到企业的盈利状况,关 系到企业的生存和发展。调整企业资本结构是国企改革中必须注意的问题,也是财务学界重要的理论问 题。本文提出了如何优化国有企业资本结构的若干思考和相应措施。
The reasonableness of capital structure is directly related to the success of production and management activities, the productiveness and the existence and development of an enterprise. Therefore the adjustments of capital structure is the problem must be thought highly of in the reforming of state enterprises and also an important subject in finance theory.
This paper suggests some considerations and possible measures for optimizing the capital structure of state enterprises.
出处
《防灾技术高等专科学校学报》
2003年第2期27-30,26,共5页
Journal of College of Disaster Prevention Techniques