所谓资本结构 ,是指企业各种资金来源组成的比例关系。资本结构既是决定企业整体的资本成本的主要因素 ,又是反映企业财务风险程度的主要尺度。一、优化企业资本结构的重要意义１．降低企业的资金成本。筹资是企业一项重要的财务活动 ,以满足企业经营活动的需要。筹资的一个重 The so-called capital structure, refers to the proportion of various sources of funding enterprises. The capital structure is not only the main factor that determines the overall cost of capital of the enterprise, but also the major measure reflecting the degree of financial risk of the enterprise. First, the importance of optimizing the structure of corporate capital 1. Reduce the cost of capital business. Financing is an important financial activity of an enterprise to meet the needs of its business activities. A big part of financing