融资是企业资本运行的起点,也是企业收益分配赖以遵循的基础。融资结构是指企业债务资本与权益资本的构成及其比例关系。它在很大程度上决定企业偿债和再融资能力,决定企业未来盈利能力,成为影响企业财务形象的重要指标。合理的融资结构可以降低融资成本,充分发挥财务杠杆的作 Financing is the starting point for the operation of corporate capital, and it is also the basis on which the company’s income distribution depends. The financing structure refers to the composition and proportional relationship between corporate debt capital and equity capital. It largely determines the ability of companies to repay debts and refinancing, determines the future profitability of the company, and becomes an important indicator affecting the financial image of the company. A reasonable financing structure can reduce financing costs and give full play to financial leverage