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本文通过对资本结构相关理论的整理研究,以及阐述资本结构管理的重要性,最后提出了改善资本结构的措施,以期为国内进一步的研究提供参考。资本结构是企业相关利益者权利义务的集中反映,合理的资本结构有利于企业合理安排所有权与控制权,有利于合理解决企业治理结构问题,有利于提高上市公司经济效益和提升公司的价值。
Through the research on the related theories of capital structure and the importance of capital structure management, this paper puts forward the measures to improve the capital structure finally, with a view to providing reference for further domestic research. The capital structure is the concentrated reflection of the rights and obligations of the stakeholders of the enterprise. The reasonable capital structure helps the enterprises to arrange the ownership and control rationally, helps to solve the corporate governance structure reasonably, improves the economic benefit of the listed company and enhances the value of the company.