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所谓资本结构就是指企业资金总额中权益资本与长期负债的配置关系,其合理与否形成了整个企业资金能否有效有序运动和企业兴衰存亡的重要条件。研究企业资本结构中负债额度大小,对于优化企业财务结构,促进企业生产经营活动正常进行具有重大的指导意义。
The so-called capital structure refers to the allocation of equity capital and long-term debt in the total amount of capital of the enterprise. Whether it is reasonable or not forms an important condition for the effective and orderly movement of capital of the entire enterprise and the rise and fall of enterprises. Studying the size of debt in the corporate capital structure is of great guiding significance for optimizing the financial structure of enterprises and promoting the normal operation of production and business operations of enterprises.