摘 要企业的经营活动想要顺利的开展，不仅要考虑内部控制,同时也要考虑企业资本的组织。在全球经济经飞速发展的时代，资本结构在企业的发展中显得越发重要。资本结构是企业财务管理的重要环节，也是企业健康发展的重要保证。资本结构的不合理直接影响着企业的生产经营状况和发展前景，甚至决定着企业的成败，加强资本结构管理，优化公司治理策略起到关键作用，意在为企业降低资本成本和财务分险，实现企业价值最大化的财务目标。通过对鸿羽机械制造有限公司股东权益比率、资产负债率、长期负债比率等资本结构现状分析，发现该公司存在资本效益低下、资本结构不合理、资金筹集单一、资金运营效率低下等基本问题。对此，企业应该注意规划资本，提高资本效益；以及综合治理，合理规划负债；还有扩宽融资渠道，实现资本结构优化；并完善企业治理结构，提高企业经营效率。关键词：鸿羽制造 资本结构 企业价值Abstract If an enterprise wants to carry out its business activities smoothly, it should not only consider internal control, but also consider the organization of enterprise capital. In the era of rapid development of global economy, capital structure becomes more and more important in the development of enterprises. Capital structure is an important part of financial management, and also an important guarantee for the healthy development of enterprises. The irrationality of capital structure directly affects the production and operation status and development prospects of enterprises, and even determines the success or failure of enterprises. Strengthening capital structure management and optimizing corporate governance strategies play a key role in order to reduce capital costs and financial risks for enterprises and achieve the financial goal of maximizing enterprise value. Based on the analysis of the current situation of the capital structure of Hongyu Machinery Manufacturing Co., Ltd., such as the ratio of shareholders' equity, the ratio of assets to liabilities, the...
