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随着市场经济的不断发展,企业财务管理面临的环境日益复杂和瞬息多变,要维持企业的竞争优势,企业柔性财务管理变得越来越重要,企业柔性财务管理中的资本结构管理更是显得尤为突出,它既影响着企业的资金成本,也是企业财务风险的主要度量尺度,影响着企业价值的实现。本文在新的通货膨胀的经济环境下,介绍了企业柔性财务管理、柔性资本结构等的概念,分析了柔性资本结构的确定和比较方法——支付比率法。
With the continuous development of market economy, the environment faced by the financial management of an enterprise is increasingly complex and rapidly changing. To maintain the competitive advantage of an enterprise, the flexible financial management of an enterprise becomes more and more important. The management of the capital structure in a flexible financial management of a company is more It is particularly prominent, it affects both the cost of capital of enterprises, but also the main measure of corporate financial risk, affecting the realization of enterprise value. In the new economic environment of inflation, this paper introduces the concept of flexible financial management, flexible capital structure and so on, and analyzes the method of determining and comparing flexible capital structure - payment ratio method.