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资本结构问题是上市公司财务风险管理的一个重要方面,资本结构是否合理直接影响到公司的经营业绩和长远发展。我国的资本市场尚不完善,多数上市公司存在着资本结构不合理的问题,这对于上市公司的长远发展及我国资本市场的进一步完善都有着不利的影响。
The issue of capital structure is an important aspect of the financial risk management of listed companies. Whether the capital structure is reasonable or not directly affects the operating performance and long-term development of the company. The capital market in our country is not yet perfect. Most listed companies have the problem of irrational capital structure, which has a negative impact on the long-term development of listed companies and the further improvement of China’s capital market.