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随着我国经济体制改革的不断深入,企业管理以财务管理为核心,已成为企业法人和经济界人士的共识。我们之所以说财务管理是企业管理的核心,因为它是通过价值形态对企业资金运动的一项综合性管理,渗透和贯穿于企业一切经济活动之中。因此,加强财务管理是企业可持续发展的关键步骤。而随着我国经济体制改革不断深化,企业的财务管理体制也面临着挑战。本文拟从财务管理的目标,运用资本结构理论,对资本结构与企业价值之间的关系,借助资本结构计量指标,对如何确定企业的最优资本结构进行分析。
With the continuous deepening of China’s economic system reform, the enterprise management has taken financial management as the core and has become the consensus of corporate legal person and economic person. The reason why we say that financial management is the core of business management is that it is a comprehensive management of the capital movement of enterprises through value forms and permeates and runs through all the economic activities of the enterprises. Therefore, strengthening financial management is a key step for the sustainable development of enterprises. With the continuous deepening of China’s economic system reform, the financial management system of enterprises also faces challenges. This article intends to analyze how to determine the optimal capital structure of enterprises from the perspective of financial management, using the theory of capital structure, the relationship between capital structure and enterprise value, and the capital structure measurement indicators.