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企业经营管理的目的就是实现企业价值最大化。同样作为企业经营管理的重要组成部分之一的财务管理也应该以实现企业价值最大化为目标,而企业资本结构是影响企业价值最为重要的因素之一,资本结构的变化将直接引起企业价值的变化。本文首先从理论分析入手,阐述了关于资本结构和企业价值的几种不同理论,论证了二者之间的关系,然后针对我国企业的现状提出了一系列的优化思路。
The purpose of business management is to achieve maximum corporate value. The same as the financial management of an important part of business management should also be to achieve the maximization of corporate value as the goal, and corporate capital structure is one of the most important factors affecting the value of the enterprise, the changes in capital structure will directly lead to corporate value Variety. Starting with theoretical analysis, this paper expounds several different theories about capital structure and enterprise value, and demonstrates the relationship between the two. Then a series of optimization ideas are put forward for the current situation of Chinese enterprises.