我国企业财务管理目标下的资本结构优化
摘要
资本结构优化的问题，一直以来都是财务管理的研究核心问题，被认为是极其重要而复杂的问题。而资本结构又是实现企业财务管理目标的基础，企业财务管理目标是企业运行的航向标。
因此，在目前我国企业内外融资不协调，资本结构不合理，严重影响企业财务管理目标的实现的状况下，本文的目的在于探讨不同财务管理目标下资本结构优化的方法，以财务管理目标与资本结构理论为出发点，对资本结构理论、财务管理目标以及它们的关系就我国企业资本结构现状进行了分析。
最后，根据前面的理论分析结果，结合我国现代企业资产结构不合理的现状，为企业更好的进行资源配置、达到资产结构优化和实现财务管理目标提供一些可行性建议。
关键词
企业财务 财务管理目标 资本结构优化
Optimization of Capital Structure under the objectives
of financial management in China’s Enterprise
Abstract
The problem of capital structure optimization has been the core issue of financial management and it is considered the extremely important and complex issue. At the same time, capital structure is the foundation of the corporate financial management objectives, otherwise, the financial management objectives are a course standard of business operation.
In the current, China’s enterprise is lack of coordination between internal and external financing and the capital structure is irrational, which seriously affect the achievement of financial management goals. The purpose of this paper is to explore the different financial management objectives, capital structure optimization, the goal of financial management and capital structure theory as a starting point. Based on the objective of financial management, the theory of capital structure and their relationship, the capital structure of the latest research result have been compiled. And by analyzing the enterprises capital structure and the market value of the company and the management of internal relations, and by analyzing the listed companies in China’s capital structure current status and the issue of optimization.
Finally, based on formal theoretical analysis and the results of the empirical study, this paper put forward some helpful suggestions to the optimizing of the asset structure and finance management in concern of the asset structure of modern enterprises in our country.
Key words
business finance financial management objectives optimization of capital structure
