CAJ | 학술논문

优化企业资本结构的根本目的,是使企业在利用负债资本发展的同时,把财务风险控制在可控的范围内,因此,优化资本结构不能仅停留在筹资方案的选择上,而应创新理论分析方法,依据企业所处的内外环境,在分析影响企业资本结构各因素的基础上,以稳健资产负债率和稳健的长期产权比例为起点,引入各因素影响因子,确定企业资本结构优化的定量模型,以此用于优化企业资本结构。
우화기업자본결구적근본목적,시사기업재이용부채자본발전적동시,파재무풍험공제재가공적범위내,인차,우화자본결구불능부정류재주자방안적선택상,이응창신이론분석방법,의거기업소처적내외배경,재분석영향기업자본결구각인소적기출상,이은건자산부채솔화은건적장기산권비례위기점,인입각인소영향인자,학정기업자본결구우화적정량모형,이차용우우화기업자본결구。
The foundamental aim of optimizing enterprise capital structure is to help the enterprise make use of the liabilities capital and limit the financial risk in the acceptable extent.Therefore,the optimizing of capital structure should not merely rest on the choices of financing schemes while innovating the theory analysis methods.As well as on the basis of enviroment around the enterprise and the factors analysis of the capital structure,through starting with the steady asset-liability ratio and long-term property ratio,drawing into the factors of influence to determine the quantitative model of capital structure,thus the enterprise capital structure can be optimized.