控制权在公司财务治理配置领域中占有很重要的位置。在传统的资本结构理论中,一般来说更关注资本结构对于控制权制度的影响,而实际上,当两者的关系颠倒之后,会发现财权卑职模式对企业资本结构同样会产生很大的作用。本文主要从财权配置的方面,来分析在企业中如何通过财务治理权的合理配置优化资本结构。 Control occupies a very important place in the field of corporate financial governance. In the traditional theory of capital structure, the influence of capital structure on the system of control is generally concerned more. In fact, when the relationship between the two is reversed, it will be found that the mode of management of property under the power of ownership also exerts a great influence on the structure of the enterprise’s capital . This article mainly from the aspects of the allocation of financial rights, to analyze how to optimize the capital structure in the enterprise through the rational allocation of financial management rights.