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随着我国经济体制改革的逐渐完善,对我国企业的财务管理工作提出了新的要求,这需要各企业对其财务管理目标进行准确定位,以实现企业的健康发展。合理、科学的资本结构可以促进财务管理目标的达成,同时有利于制定科学的决策,在企业生产经营活动中发挥着至关重要的作用。本文从财务管理的最优目标分析出发,对财务管理目标和资本结构的关系做了阐述,并最终给出了如何优化企业资本结构的具体建议。
With the gradual improvement of the economic system reform in our country, we put forward new requirements for the financial management of our country’s enterprises. This requires that all enterprises accurately locate their financial management targets in order to realize the healthy development of the enterprises. Reasonable and scientific capital structure can promote the achievement of the goal of financial management and at the same time help to make scientific decision-making and play a crucial role in the production and business activities of enterprises. Based on the analysis of the optimal goal of financial management, this paper elaborates the relationship between the goal of financial management and the capital structure, and finally gives concrete suggestions on how to optimize the structure of enterprise capital.