资本结构与企业的经营绩效直接相关。本文就实践中,如何合理确定企业的资本结构,并不断优化展开讨论。通过分析资本结构与企业经营目标、企业价值等方面的关系,以及优化资本结构应考虑的因素,探讨能够在实践中应用的资本结构决策方法。 The capital structure is directly related to the business performance of the enterprise. This paper, in practice, how to reasonably determine the capital structure of enterprises, and continue to optimize the discussion. By analyzing the relationship between the capital structure and business objectives, the enterprise value and other aspects, as well as the factors that should be considered in optimizing the capital structure, we explore the capital structure decision-making methods that can be applied in practice.