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企业负债水平分析与最佳资本结构的确定
ANALYSIS OF INTERPRISE DEBTRATIOS AND ASCERTAINMENT OFOPTIONAL CAPITAL STRUCTURE
【摘要】 企业负债水平与最佳资本结构的确定是市场经济条件下企业生存、发展的基础因素。文章对企业负债水平和资本结构进行了理论分析和公式推导分析,并提出了确定最佳资本结构所应考虑的因素和权衡依据。
【Abstract】 The basic elements for the survival and development of enterprises are the enterprise debt ratios and the ascertainment of optimal capital structure.This article makes a theoretical and formula analysis on enterprise debt ratios and capital structure.It also advances the elements and criterion that should be considered by identify the optimal capital structure.
【关键词】 企业负债水平;
资本结构;
企业市场价值;
盈利;
风险;
【Key words】 enterprise debt ratios; capital structure; enterprises market value; profit; risk.;
【Key words】 enterprise debt ratios; capital structure; enterprises market value; profit; risk.;
- 【文献出处】 北方经贸 ,North Economy and Trade , 编辑部邮箱 ,2001年04期
- 【分类号】F275
- 【下载频次】125