股份制企业筹资最佳资金结构的确定  

Determination of optimal capital structure for fund raising in corporation

作　　者：王佐芳[1] 

机构地区：[1]淄博职业学院会计系,山东淄博255013

出　　处：《山东理工大学学报（自然科学版）》2005年第4期107-110,共4页Journal of Shandong University of Technology:Natural Science Edition

摘　　要：最佳资金结构的确定,关系到股份制企业资金成本的高低和财务风险的大小.如何通过筹资发挥财务杠杆的作用,确定最佳资金结构是股份制企业筹资决策的关键.针对这一问题,比较详细地介绍了每股利润分析法、比较资金成本法在确定最佳资金结构中的运用.The determination of optimal capital structure has a direct influence on tuna cost and financial risk. How to perform the function of financial lever by fund raising and determine an optimal capital structure are keys to decision-making of corporation fund raising. Aiming at this problem, this paper explains the application of comparison fund cost and lucre of per share analytical methods in detail to determination of optimal capital structure.

关 键 词：股份制企业 资金结构 EBIT-EPS分析法 比较资金成本法 

分 类 号：G275[文化科学—档案学]