【摘要】 资本结构没有统一的固定模式,各形式资本结构的形成都具有一定的缘由和合理性,笔者视这种现象为资本结构的“多元性”。企业资本结构一经形成,就具有相对的稳定性,但会随着企业经营和理财活动的变化,随时小幅度调整和改变;在企业筹资活动中,保持资本结构“柔性”、降低筹资风险应该是首要考虑因素。更多还原

【Abstract】 There are no unified modes about capital structure;formation of each capital structure has its reasonability.In this paper,the situation of coexistence of diversiform capital structure is called "diversity" of capital structure.And once the capital structure of enterprises is formed,it will maintain stable to some extent.On the other hand,capital structure of enterprises will vary a little with the changing of management and financing of enterprises.Keeping "flexible" of capital structure and reducing finance risks are the first concerns for financing.更多还原