上市公司资本结构优化研究中英文外文文献翻译.doc

本科毕业设计（论文） 中英文对照翻译 (此文档为word格式,下载后您可任意修改编辑!) 文献出处: Seibel R. The study on the capital structure optimization of listed company [J]. INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES, 2016, 5(3): 121-132. 原文 The study on the capital structure optimization of listed company Seibel R Abstract Survive in the fierce market competition and development is the basic goal of every enterprise. Evaluation index of corporate profitability have assets return rate, return on equity, and sales net interest rate, etc. It is generally believed that high return rate of companies tend to survival and development ability is strong. However, the capital structure of enterprises profit ability plays an important role, not a sound enterprise capital structure may even lead to bankruptcy. Therefore, the enterprise optimizes and improves the capital structure in the pursuit of profit. Capital structure is the theoretical and practice in financial markets by the operators attention. Key words: The listed company; Capital structure; Optimization; countermeasures 1 Introduction Capital Structure of Capital Structure refers to the value of the enterprise all sorts of Capital composition and proportion relationship. In the enterprise financing management, capital structure has broad sense and narrow sense. The generalized capital structure refers to the enterprise all the composition of capital value and proportion relationship. It includes not only the long-term capital, including short-term capital, mainly short-term debt capital. Special capital structure refers to the enterprise value of all kinds of long-term capital composition and proportion relationship, especially long-term equity capital and debt capital composition and proportion relationship can also be referred to as equity capital and long-term debt. This article is adopted by the general concept of capital structure. Capital structure is the core of enterprise financing decision problems, there are three kinds of common financ