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改革开放之后,我国的经济体制有计划经济转变成市场经济,随着社会经济的不断发展,市场经济体制也得到了进一步的完善。我国企业内部的财务管理也在不断的发展和完善,而企业实施财务管理的目标是实现企业价值的最大化,这也是企业在不同的财务活动中想要的结果。企业财务管理的目标是一个统一的整体,它是各种层次利益关系的统称。我们国家企业内部的资本结构是由不同的资本形式和比例组成的,各个企业的资本结构之间的不同使得企业财务会有一定的风险,这种情况下,企业的市场价值就会受到影响。所以说,只有对企业资本结构进行全面而详细的分析,才能实现资本结构的最佳配置,从而实现企业财务管理的目标。笔者通过对财务管理目标的仔细分析研究,归纳出了财务管理目标和资本结构优化之间的关系,希望对实现我国企业价值最大化提供理论依据。
After the reform and opening up, China’s economy has a planned economy transformed into a market economy. With the continuous development of social economy, the market economy system has been further improved. The internal financial management in our country is also constantly developing and perfecting. The goal of financial management is to maximize the value of the enterprise, which is also the result that the enterprise wants in different financial activities. The goal of enterprise financial management is a unified whole, which is the general term of various levels of interest. The capital structure of our state-owned enterprises is made up of different forms and proportions of capital. The differences between the capital structures of various enterprises give rise to a certain degree of risk to the enterprises’ finances. Under these circumstances, the market value of the enterprises will be affected. Therefore, only a comprehensive and detailed analysis of the corporate capital structure can we achieve the optimal allocation of capital structure so as to achieve the goal of corporate financial management. Through careful analysis of the financial management objectives, the author summarizes the relationship between financial management objectives and the optimization of capital structure, and hopes to provide a theoretical basis for the realization of the maximization of corporate value in our country.