摘要
在建立和完善现代企业制度 ,深化企业自主经营、自负盈亏的条件下 ,如何在企业的筹资财务运作中提高企业的资本结构决策水平 ,进一步优化企业资本结构 ,势必关系到企业财务管理目标的实现程度 ,同时 ,也是企业研究的重要课题。
Under the condition of establishing and perfecting the system of modern enterprises as soon as we can, deepening the operating idea of autonomy running and assuming sole responsibility for its profits and losses, how to enhance the enterprises' decision-making of capital structure in the course of raising money and financial accounting management and optimized capital structure is in relation to fulfilling degree of the target of financial accounting management. At the time, it is a very important issue that the enterprises need to study.
出处
《理论观察》
2001年第4期51-53,共3页
Theoretic Observation
关键词
资本结构
最佳资本结构
综合资本成本
企业总价值
capital structure
optimized capital structure
integrative capital cost
enterprises' total value.
