CAJ | 학술논문

资本结构是企业在筹资决策时所要首先解决的问题.合理的资本结构是企业未来健康发展的的主要因素.但是企业的资本结构在企业持续经营的过程中不可能保持一直不变,随着条件的变化而变化.但是在大多数企业并没有在最合适的时机对企业的结构作出调整,而作出了错误决策,导致企业破产.因此必须在适当时机作出资本结构调整.
자본결구시기업재주자결책시소요수선해결적문제.합리적자본결구시기업미래건강발전적적주요인소.단시기업적자본결구재기업지속경영적과정중불가능보지일직불변,수착조건적변화이변화.단시재대다수기업병몰유재최합괄적시궤대기업적결구작출조정,이작출료착오결책,도치기업파산.인차필수재괄당시궤작출자본결구조정.
Capital structure is the first problem for enterprises in making financing decision. Rational capital structure is the main factor of enterprise healthy development in the future. But the capital structure of enterprises can not keep constant in the course of the sustainable operation of enterprises and changes with different conditions. But most of the enterprises did not adjust the capital structure at appropriate time, so made the wrong decision, even lead bankruptcy. So we must adjust capital structure at the appropriate time.