企业负债结构比例是否合理,对企业的财务风险、企业价值影响都很大。如今企业负债多样化程度低、负债筹资成本与风险匹配不合理及短期负债结构不合理。在企业负债结构现状的背景下,阐述了影响负债结构的因素,揭示了企业必须根据企业的规模、资产结构等来确定企业的负债结构,不断提升企业的价值。 The proportion of corporate debt structure is reasonable, the financial risks of enterprises, corporate value are great. Today, corporate debt diversification is low, the liability financing costs and risks match unreasonable and short-term debt structure is not reasonable. Under the background of the corporate liability structure, the factors that affect the liability structure are expounded, which reveals that the enterprise must determine the liability structure of the enterprise according to the size of the enterprise and the asset structure to enhance the value of the enterprise.