资本结构是指企业各种资本构成及其相互间的比例关系。通常,企业的资本由长期债务资本和权益资本构成,我们所说的资本结构就是指长期债务资本和权益资本各占多大比例。一、资本结构的最优目标———企业价值最大化最优资本结构指企业在一定时期最适宜的条件下,加权平均资金成本 Capital structure refers to all kinds of corporate capital structure and their mutual relations. Usually, the capital of an enterprise consists of long-term debt capital and equity capital. What we mean by capital structure refers to the proportion of long-term debt capital and equity capital. First, the optimal goal of the capital structure --- maximize the value of the enterprise The optimal capital structure refers to the enterprises in a certain period of time the most appropriate conditions, the weighted average cost of capital