股份公司筹措长期资金的主要方式有:发行普通股票、发行公司债券和优先股、融资租赁、发行可调换证券和认股证、利用盈余利润筹资等,每种筹资方式各有其利弊。如何从各种不同的筹资方案中选择最优资本结构,最低资本成本的筹资方案呢?文章对每种筹资方式作了简要的论述,并分析了各自的利弊得失,以供广大读者参考。 The main ways for joint-stock companies to raise long-term funds include: issuance of common stocks, issuance of corporate bonds and preferred stocks, financial leasing, issuance of exchangeable securities and warrants, and the use of surplus profit financing, each of which has its own advantages and disadvantages. How to choose the optimal capital structure and the minimum capital cost financing plan from various financing schemes? The article gives a brief discussion of each funding method and analyzes the advantages and disadvantages of each, so as to provide reference for readers.