本文通过研究财务管理目标与资本结构理论的关系,对如何优化企业资本结构问题进行了探讨,认为财务管理目标应为企业价值最大化,资本结构是客观存在的,并在不影响企业资本结构有关因素的基础上,对如何优化企业资本结构提出了建议。 By studying the relationship between financial management objectives and capital structure theory, this paper discusses how to optimize the capital structure of enterprises, and believes that the goal of financial management should be to maximize the value of the enterprise, and the capital structure is objective and does not affect the corporate capital structure Based on the factors, it puts forward some suggestions on how to optimize the corporate capital structure.