资本结构是指企业各种资本的比例关系,是衡量企业资本质量的重要标志。确定最佳资本结构是企业资本管理决策的核心问题。所谓最佳资本结构,是指使企业价值最大的资本结构。在不同的经济时代,有不同的资本观,从而形成了不同的最佳资本结构评价标准。在工业经济时代,由于企业大规模的资源开发和持续扩大再生产主要依靠资金资本支撑,企业如果拥有充足的、风险 Capital structure refers to the proportion of all kinds of capital, is an important indicator of the quality of the enterprise’s capital. Determining the optimal capital structure is a central issue in the decision-making of corporate capital management. The so-called optimal capital structure refers to the capital structure that maximizes the value of an enterprise. In different economic times, there are different views on capital, thus forming different evaluation standards for the best capital structure. In the era of industrial economy, due to large-scale enterprise resource development and continued expansion of reproduction rely mainly on capital capital support, companies have sufficient, if the risk