目前我国经济体制正在不断得到完善,在企业的财务管理上也在不断出台新的政策,促进了经济结构的不断优化。根据调查表明,我国目前很多企业的会计基础还较薄弱,有待提高,并没有完全的树立起清晰明确的目标。存在很多企业在发展到一定的阶段以后就容易停滞不前,导致这种现象的主要原因就是财务管理工作与企业的发展没有做好协调。因此,本文通过对财务管理目标和资本结构优化两者之间的关系进行深入的探讨,为企业的发展提出有效地措施。 At present, China’s economic system is constantly being perfected. New policies have been constantly introduced in the financial management of enterprises, which has promoted the continuous optimization of the economic structure. According to the survey, many of our current accounting basis is still weak, yet to be improved, and has not completely set clear and clear goals. There are many enterprises in the development to a certain stage after the easy to stagnate, leading to this phenomenon is the main reason for the financial management and business development is not well coordinated. Therefore, this article discusses in depth the relationship between financial management objectives and capital structure optimization, and puts forward effective measures for the development of enterprises.