浅谈优化资本结构

Preliminary Study on the Improvement of Capital Structure

资本成本是企业财务管理中一个十分重要的概念。企业在筹资、投资和盈余分配时都必须考虑资本成本。企业在生产经营中,应该运用适当的方法确定最佳资本结构,使企业的平均资本成本最低,企业价值最大。

The cost of capital is an important concept in the field of financial management of enterprise.Any enterprise should have to consider the cost of capital when they do money raising,investing and profit distributing.Enterprise should make sure of the best structure of capital through a suitable measurement,thus to minimize the cost of capital and maximize its business value.