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资本结构是企业各种资本的构成及其比例关系,即资产负债表所揭示的负债与所有者权益的比重。随着我国经济体制改革的不断深入,企业自身的财务状况及其所面临的理财环境发生了变化,筹资渠道日趋多元化。企业面临多种筹资方式,筹资成本各不相同,承担的风险也有差异。因此,企业在做融资决策时,必须权衡各种资本的成本及风险,对自身的资本结构不断地进行调整,以推动企业现有的资本结构趋于最佳状态,促进企业向前发展。一、企业资本结构调整的类别企业资本结构调整,是指以提高所有者
Capital structure is the composition of the various types of corporate capital and its proportional relationship, that is, the balance sheet reveals the proportion of liabilities and owners' equity. With the continuous deepening of China's economic restructuring, the financial status of enterprises and the financial environment they face have changed, and the channels for fund-raising have been increasingly diversified. Enterprises face a variety of ways of financing, financing costs vary, the risks are also different. Therefore, when making financing decisions, enterprises must weigh the costs and risks of various kinds of capital and constantly adjust their own capital structure so as to promote the current capital structure of enterprises to be in the best condition and promote the development of enterprises. First, the types of corporate capital structure adjustment Enterprise capital structure adjustment refers to the increase of owners