摘要：資金結構很大程度上決定了企業償債能力和未來的贏利能力，合理的資金結構是企業實現價值最大化的基礎，也是企業生存和發展的保障。企業擁有最佳的資金結構，才能最大程度地發揮資金的使用效益，才能承擔運營上或財務上可能出現的風險，才能應對外界環境的沖擊，為企業最終實現價值最大化的目標打下基礎。因此優化企業資金結構刻不容緩。

　　　本文在資金結構和資金結構優化相關理論的基礎上，以經緯紡織機械股份有限公司為研究對象。首先，通過對經緯紡織機械股份有限公司的資金結構現狀進行細致的分析；然后，通過對經緯紡織機械股份有限公司的經營狀況和財務成果的分析，找出影響經緯紡織機械股份有限公司資金結構的主要因素；最后在上述分析的基礎上，提出優化經緯紡織機械股份有限公司資金結構的措施。

關鍵詞 資金結構；資金結構影響因素；資金結構優化

Abstract：Capital structure largely determines the solvency of the company and the ability to win, reasonable capital structure is the foundations of enterprise to achieve maximum value, also is the guarantee to enterprise’ survival and development. A enterprise has a best capital structure, in order to maximize efficiency of capital use, can undertake the risks from operational or financial, and cope with the impact of the external environment, for the enterprise to realize the value maximization goal to lay the foundation. Therefore the optimization of enterprise capital structure brook no delay.           

　　　This paper is based on the capital structure and capital structure optimization related theory on the basis of analysis, with the Jingwei textile machinery Co., LTD, as the research object, first of all, through to the Jingwei textile machinery Co., LTD. Of the present situation of the capital structure are analyzed in detail, and found that the existing problems; Second, through the careful analysis to the Jingwei textile machinery Co., LTD,of existing problems of the capital structure, and find out the influence the Jingwei textile machinery Co., LTD, the main factors of capital structure; Finally above all the analysis, propose optimization the Jingwei textile machinery Co., LTD. The capital structure of the measures to promote enterprise's influence and competitiveness.

Keywords  capital structure  capital structure influence factor  capital structure           optimization