家族企业资本结构的优化应有利于实现企业的经济目标、有利于正确处理企业各利益相关者之间的关系、有利于避免企业财务决策的短期行为、有利于提高企业的治理效率。通过对利润最大化、所有者财富最大化和企业价值最大化目标的比较,企业价值最大化是优化家族企业资本结构的最优目标。 The optimization of the capital structure of family-owned enterprises should be conducive to the realization of the economic goals of the enterprises, to the correct handling of the relationships among the various stakeholders in the enterprises, to the short-term behavior of avoiding financial decisions by enterprises, and to the enhancement of corporate governance efficiency. By maximizing profit, maximizing the wealth of owners and maximizing the value of the enterprise, the maximization of the corporate value is the optimal goal of optimizing the capital structure of the family business.