UC知道求英语高手帮我解决下!
来源：百度知道 编辑：UC知道 时间：2024/05/06 21:31:32
摘要
所谓资本结构是指企业各种资本的构成及其比例关系。它不仅包括负债与权益的构成与比例关系．而且包括全部负债中流动负债与长期负债的构成与比例以及权益资本内部的构成与比例。资本结构涉及到企业筹资、经营、利益分配等各个方面是反映企业资金实力的重要指标．是衡量企业偿债能力的重要尺度同时也是检验企业财务风险、进而涉及企业整体风险的重要指标。在企业中．通常用资产负债率、产权比率等指标来表示资本结构。从目前的实际来看．我国企业的资本结构不容乐观。在负债方面流动负债比重较大负债筹资结构不合理。主要表现在资产负债率偏高。在权益资本方面、突出表现在产权资本来源结构不合理。在这两方面中、情况最严重的是国有企业普遍存在的资产负债率过高的情况。因此，如何使企业的资本结构进一步优化是急需思考和探寻的问题，也是本文的写作目的。
关键词：企业 资本结构 优化
请大家帮我翻译下,由于本人能力有限,谢谢!翻译器不好用,简直是垃圾!
The so-called capital structure refers to a variety of capital and proportional relationships. It includes not only the rights and liabilities of the composition and proportion. And liabilities, including all current liabilities and long-term liabilities with a ratio of equity capital, as well as the internal composition and proportion. To the corporate capital structure involves financing, management, and the distribution of interests, and other aspects of the enterprise is an important indicator of financial strength. Is a measure of the solvency of enterprises at the same time an important yardstick for measuring the enterprise financial risk, and thus the overall risk involved in enterprises as an important indicator. In the enterprise. Usually asset liability ratio, equity ratio, and other indicators to show that the capital structure. Judging from the current practical point of view. China's enterprises to the capital structure is not optimistic. In liabilities Current lia