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现代企业在进行资本结构决策时,都在试图寻求资本结构的最优化。本文首先对资本结构的相关文献进行梳理,在此基础上分析上市公司资本结构的多方面影响因素。接下来,本文针对我国上市公司资本结构的现状,即存在资产负债结构不合理,严重依赖股权融资,在融资方面也表现出强烈的股权融资偏好等问题,提出了优化我国上市公司资本结构的建议。
When making capital structure decisions, modern enterprises are trying to find the optimal capital structure. This paper first sorts out the relevant literature on capital structure, and on this basis, analyzes the various factors that affect the capital structure of listed companies. In the following, according to the current situation of capital structure of listed companies in our country, such as the existence of unreasonable assets and liabilities structure, heavy reliance on equity financing and the strong preference of financing in equity financing, this paper puts forward some suggestions to optimize the capital structure of listed companies in China .