资本结构是企业筹资决策的核心问题。企业的资本结构是否适当决定着企业未来发展的成败。因此,我们有必要研究更加具有实践意义的资本结构理论和具有可操作性的资本结构决策方法。本文通过对资本结构理论和影响资本结构的因素进行深入的探讨和研究,找出评价资本结构的标准,并提出几种最佳资本结构的确定方法。 Capital structure is the core issue of corporate financing decision. The adequacy of the capital structure of enterprises determines the success or failure of the future development of enterprises. Therefore, it is necessary for us to study the more practical theory of capital structure and the feasible capital structure decision-making method. This paper explores and studies in depth the capital structure theory and the factors that affect the capital structure, finds out the criteria for evaluating the capital structure, and proposes several methods for determining the optimal capital structure.