企业资本结构的优良程度直接决定着其市场运营情况的好坏。一个处于正向循环的资本结构,在很大程度上会促进企业在运营资金的良性发展中获得更大的市场收益。本文从当前我国企业资本结构的发展现状出发,探究发挥财务杠杆作用及优化企业资本结构的策略。 The goodness of the enterprise’s capital structure directly determines the quality of its market operation. A positive cycle of the capital structure, to a large extent will promote the healthy development of operating funds to obtain greater market returns. Based on the current development of the corporate capital structure in our country, this paper explores the strategy of exerting the financial leverage and optimizing the corporate capital structure.