【摘要】 分析和探讨了乡镇企业高负债经营的原因及对企业资金结构的影响，作者认为乡镇企业在“起飞”和“腾飞”阶段，实行高负债经营是必然的，但也导致了企业资金结构的不合理；并提出了优化企业资金结构的评价标准和具体措施。更多还原

【Abstract】 In township enterprises, asset-liability ratio is usually rather high. This poper analyses the cause of thehigh abet-liability ratio and its effects on the capital structure. The results show that the capital structure in manytownship enterprises is unreasonable. The evaluation standards and concrete measures for the optimization of capitalstructure in township enterpries are also put forward in this peper.更多还原