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随着市场经济的发展,企业常常要应对日益增长的资金需求,在各种筹资方式和渠道中找到合适企业自身的筹资方式及比例安排成为企业财务管理的主要任务之一,资本结构决策实质上是资本的属性结构,即债务资本、权益资本占企业总资产中的比例。合理的资本结构,可以降低企业的综合资本成本率,使企业获得财务杠杆利益,从而增加企业的价值。
With the development of market economy, enterprises often have to deal with the increasing demand for funds. Finding the appropriate ways and means of fundraising of suitable enterprises in various ways and channels of fund-raising has become one of the main tasks of the enterprise’s financial management. In essence, Is the property structure of capital, that is, debt capital, equity capital, the total assets of the enterprise. Reasonable capital structure, can reduce the overall cost of capital costs, enabling enterprises to obtain financial leverage, thereby increasing the value of the enterprise.