| 企业最佳资本结构的确定——兼论优化我国企业资本结构的建议 |
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| 引用本文： | 杨双华,钟建平.企业最佳资本结构的确定——兼论优化我国企业资本结构的建议[J].科技与管理,2007,9(3):79-81,84. |
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| 作者姓名： | 杨双华 钟建平 |
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| 作者单位： | 1. 阿坝师范高等专科学校,计财处,四川,汶川,623000
2. 四川理工学院,计财处,四川,自贡,643000 |
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| 摘 要： | 通过分析如何利用比较资本成本法确定企业的最佳资本结构以及企业资本结构的影响因素,来进一步对我国企业资本结构现状进行分析,发现我国企业资本结构中存在的问题,针对我国企业融资实践中存在对股权融资偏好、负债资金不合理、企业资本结构缺乏弹性等问题,提出了优化我国资本结构的建议。
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| 关 键 词： | 筹资 资本结构 优化 最佳资本结构 |
| 文章编号： | 1008-7133（2007）03-0079-04 |
| 收稿时间： | 2007-02-10 |
| 修稿时间： | 2007-02-10 |
On the determination of the optimum capital structure of enterprises |
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| YANG Shuang-hua,ZHONG Jian-ping.On the determination of the optimum capital structure of enterprises[J].Science-Technology and Management,2007,9(3):79-81,84. |
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| Authors: | YANG Shuang-hua ZHONG Jian-ping |
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| Institution: | 1. Department of Planning and Financial Management of Aba Teachers College, Wenchuan 623000, China; 2. Department of Planning and Financial Management of Sichuan Technical Institute,Zigong 643000, China |
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| Abstract: | By analyzing how to decide the best capital structure of enterprises via the capital cost caparison approach, we make a further analysis of the current conditions of capital structure of domestic businesses, and discover some problems existing in capital structure of domestic businesses. Some corresponding proposals to optimize domestic entrepreneurial capital structure are thereby produced and directed against such problems as financing preference of stock ownership in domestic entrepreneurial financing practices,irrational indebted funds and a want for resilience of capital structure of businesses. |
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| Keywords: | capital structure optimum capital structure optimization |
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