摘要
文章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 article researches the relationship between financial management target and funds structure theory, then explores how to optimize funds structure of an enterprise. It tells that the financial management shall target on maximum values of an enterprise. Financial leverage benefit is an important index to measure the funds structure of an enterprise. It gives advice to optimize enterprise＇s funds structure by analyzing relative factors influencing the funds structure.
出处
《包钢科技》
2006年第5期73-75,共3页
Science & Technology of Baotou Steel
关键词
财务管理
资本结构
优化
financial management
funds structure
optimize
