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本文针对我国企业资本结构存在的负债率过高、股权结构不合理等方面存在的问题,分析影响资本结构的内外部因素,指出最佳财务结构的标准,对国有独资企业、改制后的中小国有企业和股份制企业三种不同类型的企业,提出资本结构优化的措施。
In view of the existing problems such as high debt ratio and irrational ownership structure in China’s corporate capital structure, this paper analyzes the internal and external factors affecting the capital structure, points out the best financial structure standard, and analyzes the problems of the state-owned enterprises, Enterprises and joint-stock enterprises three different types of enterprises, put forward the measures to optimize the capital structure.