市场经济条件下企业最佳资本结构探析  

To Optimize the Capital Structure of the Enterprise under the Market Economy

作　　者：丁双元[1] DING Shuang-yuan(Wuhan Institute of Shipbuilding Technology,Wuhan 430050,China)

机构地区：[1]武汉船舶职业技术学院,湖北武汉430070

出　　处：《武汉船舶职业技术学院学报》2018年第1期36-39,共4页Journal of Wuhan Institute of Shipbuilding Technology

摘　　要：企业筹资方式的多样化,必然导致了企业资本组成成分的多样化。资本组成成分比例的大小会直接决定企业的资本结构。在不同资本结构下,企业使用资金的成本是不相同的,如何让企业的资本结构达到最优,降低资金占用和使用成本,并不断提高经营效益是企业永恒的追求。The diversification of the way of enterprise financing inevitably leads to the diversification of the components of the enterprise's capital.The proportion of the constituent elements of the capital will directly determine the capital structure of the enterprise.Under different capital structures,the cost of using funds is not the same.Therefore,how to optimize the capital structure of the enterprise,reduce the cost of capital occupation and use,and constantly improve the efficiency of business is the eternal pursuit of the enterprise.

关 键 词：最佳资本结构 比较综合资金成本法 每股利润 无差别点法 

分 类 号：F275.1[经济管理—企业管理]