| 论财务管理目标与资本结构优化 |
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| 引用本文： | 卜美华. 论财务管理目标与资本结构优化[J]. 湖南有色金属, 2006, 22(2): 78-80 |
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| 作者姓名： | 卜美华 |
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| 作者单位： | 益阳赫山供电局,湖南,益阳,413000 |
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| 摘 要： | 文章通过研究财务管理目标与资本结构理论的关系，对如何优化企业资本结构问题进行了探讨。指出财务管理目标应为企业价值最大化，财务杠杆利益是衡量企业资本结构的重要指标，并在分析影响企业资本结构有关因素的基础上，对如何优化企业资本结构问题提出了建议。
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| 关 键 词： | 财务管理 目标 资本结构 |
| 文章编号： | 1003-5540（2006）02-0078-03 |
| 收稿时间： | 2005-12-18 |
| 修稿时间： | 2005-12-18 |
Discussion on Financial Control Goal and Capital Structure Optimization |
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| BU Mei-hua. Discussion on Financial Control Goal and Capital Structure Optimization[J]. Hunan Nonferrous Metals, 2006, 22(2): 78-80 |
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| Authors: | BU Mei-hua |
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| Affiliation: | Hunan Province Yiyang Hertz Mountain Power Supply Bureau, Yiyang 413000, China |
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| Abstract: | This article discussed the problem that how to optimize the enterprise capital structure by research the financial control goal and the capital structural theory relations, pointed out the financial control goal should be the value maximization of enterprise, the financial lever benefit is a important target to weighs the capital structure of enterprise, and gave some advice on how to optimize the capital structure of enterprise, in analyseing influence capital structure of enterprise. |
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| Keywords: | financial control goal capital structure |
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