资本结构是指公司资金来源中负债与净资产(即股东权益)的比例关系。大力发展资本市场,拓宽企业融资渠道,推进国有企业产权改革,并建立合理有效的法人治理结构,是优化国有企业资本结构,提高国有企业效益的根本保障。 Capital structure refers to the proportion of the company's sources of debt and net assets (ie, shareholders' equity) ratio. Vigorously developing the capital market, broadening the financing channels for enterprises, promoting property rights reform in state-owned enterprises, and establishing a reasonable and effective corporate governance structure are fundamental guarantees for optimizing the capital structure of state-owned enterprises and improving the efficiency of state-owned enterprises.