最佳资金结构

股份制企业筹资最佳资金结构的确定

Determination of optimal capital structure for fund raising in corporation

最佳资金结构的确定，关系到股份制企业资金成本的高低和财务风险的大小。

The determination of optimal capital structure has a direct influence on fund cost and financial risk .

如何通过筹资发挥财务杠杆的作用，确定最佳资金结构是股份制企业筹资决策的关键。

How to perform the function of financial lever by fund raising and determine an optimal capital structure are keys to decision-making of corporation fund raising .

因此，企业应保持最佳资金结构，在节税利益和负债资金比例上升而带来的财务危机成本与破产成本之间寻找平衡点。

Therefore , the enterprises should make effort to hold best capital structure , make balance between the tax avoidance and bankrupt cost bring about , from the financing crisis .

针对这一问题，比较详细地介绍了每股利润分析法、比较资金成本法在确定最佳资金结构中的运用。

Aiming at this problem , this paper explains the application of comparison fund cost and lucre of per share analytical methods in detail to determination of optimal capital structure .