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资本结构涉及到企业的筹资、投资、利润分配等各个方面,是反映企业资金分配状况的重要指标。良好的资本结构能有效降低资本成本,提升企业价值。但从现实情况来看,我国企业的资本结构仍存在很多的问题。股权融资的过度偏好;负债结构不合理;企业资本结构缺乏弹性。因此,如何优化企业的资本结构是一个亟待思考和解决的问题。
The capital structure involves all aspects of fund-raising, investment and profit distribution of an enterprise and is an important indicator of the distribution of capital of a company. A good capital structure can effectively reduce the cost of capital and enhance corporate value. However, from the reality, there are still many problems in the capital structure of Chinese enterprises. Excessive preference for equity financing; debt structure is not reasonable; corporate capital structure is inelastic. Therefore, how to optimize the capital structure of an enterprise is a problem that needs to be considered and solved urgently.