资本结构属于企业理财范畴。研究资本结构是分析财务风险、确定筹资策略、利用财务杠杆的前提。在社会主义市场经济条件下,竞争激烈,风险丛生,企业财务管理人员乃至经营管理者如何读识报表、分析报表,如何通过研究资本结构来确定合理的筹资结构、财务结构和资产结构,引导企业的资本结构实现良性循环,从根本上缓解企业资金紧张状态,正是本文的初衷。 Capital structure belongs to the category of corporate finance. Studying the capital structure is a prerequisite for analyzing financial risks, determining financing strategies and using financial leverage. Under the condition of socialist market economy, how to read the statements, analyze the statements and how to determine the reasonable fund-raising structure, financial structure and asset structure through the study of capital structure to guide the enterprises The capital structure to achieve a virtuous circle, fundamentally alleviate the tension of corporate funds, it is the original intention of this article.