随着我国经济的发展及改革的不断深入,对我国的企业单位的财务管理有了新要求,这就需要企业重新定位其财务管理的目标,科学的设置其财务管理的目标及加强对财务管理中相应理论的研究工作。本文确定了企业价值最大化的财务管理目标,并分析企业财务管理目标与资本结构之间的关系,对资本的结构问题进行相应的探究,并提出了一些影响资本结构的因素,并针对这些情况提出了一定的建议。 With the development of economy and deepening of reform in our country, there are new requirements on the financial management of our country’s business units, which requires the enterprises to reposition their goals of financial management, set the goal of their financial management scientifically and strengthen their financial management In the corresponding theoretical research work. This paper identifies the goal of financial management to maximize the value of the enterprise, analyzes the relationship between the goal of financial management and the structure of capital, probes into the structure of capital, and puts forward some factors that affect the capital structure. Put forward some suggestions.