企业各种资金来源的比例关系称之为资本结构，资本结构既是决定资本成本的主要因素，又是反映企业财务风险的主要依据，一般讨论的是权益负债率，即企业负债总额与权益总额之比，亦即借入资金和自有资金的比例关系。 　　我国国有企业资本结构现状是：负债过度，资本本金严重短 The proportion of the various sources of funds in an enterprise is called the capital structure. The capital structure is not only the major factor determining the cost of capital, but also the main basis for reflecting the financial risk of the enterprise. The general discussion is about the debt-to-equity ratio, that is, the total amount of corporate liabilities and total equity Ratio, that is, the proportion of borrowed funds and own funds. The status quo of the capital structure of China's state-owned enterprises is: over-indebtedness and serious short-term capital principal