资本结构的调整是企业战略研究的重要课题马和源企业开展战略研究是随着我国经济体制改革的深化应运而生。在计划经济下，企业研究发展战略是不必要的，因为国家取代了企业的经营功能，企业仅是生产部门。但是在商品经济市场中，企业面对着剧烈变化的市场环境，企业经营好... The adjustment of capital structure is an important issue of enterprise strategy research. Maheyuan Enterprise carried out strategic research as the deepening of China’s economic system reform came into being. In a planned economy, it is not necessary for an enterprise to study its development strategy because the state replaces the operating functions of the enterprise, and the enterprise is only the production sector. However, in the market of commodity economy, the enterprises are faced with the market environment of the drastic change and the enterprises operate well ...