最佳资本结构随着业务的不断扩展和产业结构的适时调整，公司需要通过不同的资金渠道筹措资金，而筹集和使用资金过程中发生的费用就是资金成本。按照资金期限划分，分为短期资金，统称流动负债，如银行借款、商业信用、商业票据以及其它短期融资；长期资金包括长期负债、债券 The best capital structure With the continuous expansion of business and the timely adjustment of the industrial structure, the company needs to raise funds through different funding channels, and the cost incurred in the process of raising and using funds is capital cost. Divided into short-term funds according to the term of funds, collectively referred to as current liabilities such as bank loans, commercial credits, commercial paper, and other short-term financing; long-term funds include long-term liabilities and bonds