认为近年来旅游企业资本结构不合理是旅游企业资产负债率高、资金短缺、经济效益差的重要原因之一。优化旅游企业资本结构应区分旅游企业的具体情况 ,主要通过增资、减债、改造、分流、破产等措施 ,以及相关领域的配套改革 ,使旅游企业资产负债率达到一个适当水平 ,使企业资本结构趋向合理化 It is considered that the unreasonable capital structure of tourism enterprises in recent years is one of the important reasons for high debt-to-asset ratio, shortage of funds and poor economic benefits for tourism enterprises. Optimize the capital structure of tourism enterprises should distinguish the specific conditions of tourism enterprises, mainly through the capital increase, debt relief, transformation, diversion, bankruptcy and other measures, as well as related reforms in the field of tourism enterprises to achieve an appropriate level of asset-liability ratio so that the corporate capital structure Trend rationalization