实现最大限度的投资收益，是企业经营理财直接的目标。然而，资金各要素具有不同的性质和功能，要实现收益最大化，从根本意义上取决于投资配置的内在秩序性——投资结构。 投资结构决定企业的应税收益构成，从而最终影响企业的税收负担。投资结构对企业税负以及税后利润的影响 To maximize the return on investment, the business is a direct financial management goals. However, the various elements of funds have different nature and function. To realize the maximization of income, in the fundamental sense, it depends on the inherent order of investment allocation - the investment structure. The investment structure determines the composition of the taxable income of the enterprise, which ultimately affects the tax burden on the enterprise. Impact of Investment Structure on Enterprise Tax Burden and After-tax Profit