摘要
通过研究财务管理目标与资本结构理论的关系,对如何优化企业资本结构问题进行了探讨。指出财务管理目标应为企业价值最大化,财务杠杆利益是衡量企业资本结构的重要指标,并在分析影响企业资本结构有关因素的基础上,对如何优化企业资本结构问题提出了建议。
The text discusses how to optimize the enterprise＇ s capital structure with studying the relation of the financial management objectives and capital structural theory. It points out that the financial management objectives should be the maximum of value, the interests of financial lever are important indexes of weighing enterprise＇ s capital structure. And on the basis of analysing enterprise＇ s capital structure factors, it put forward proposals about how to optimize enterprise＇ s capital structure.
出处
《河南机电高等专科学校学报》
CAS
2005年第6期71-72,92,共3页
Journal of Henan Mechanical and Electrical Engineering College
关键词
财务管理目标
资本结构优化
价值最大化
financial management objectives
capital structure optimize
maximum of value
