我国市场经济条件下,小微型企业发展迅猛。近年来,随着资本充足率的变化,许多商业银行也渐渐改变了观念。本文主要针对小微型企业资产与负债结构的特点进行研究,进一步找出了影响负债资本结构的主要因素,并提出了一些优化负债结构的建议。 Under the conditions of our country’s market economy, small and micro-sized enterprises are developing rapidly. In recent years, with the change of capital adequacy ratio, many commercial banks have gradually changed their concepts. This article focuses on the characteristics of the assets and liabilities structure of small and micro enterprises to further identify the main factors that affect the debt capital structure and put forward some suggestions to optimize the debt structure.