摘要：公司的資本結構影響并決定著公司的治理結構，從而影響公司的價值和融資行為，它直接關系到企業的生存與發展。自從滬深兩市建立以來，我國資本市場發展迅猛。資金來源的多元化使得我國企業資本結構影響因素和優化問題的研究也更具有理論意義和實際應用價值。本文的主要目的是通過指出對江蘇東光微電子股份有限公司資本結構存在的問題及原因，來透視我國企業資本結構的現狀及問題，綜合國內外研究成果，優化企業的資本結構，才能使企業的經營管理達到最佳效果，實現利潤最大化。

　　　本文通過文獻研究法，規范法中的比較研究法，實證分析法，分析了江蘇東光微電子股份有限公司的資本結構的現狀，找出了公司存在的主要問題，并提出相應的優化對策，實現企業的價值最大化。

關鍵詞 資本結構；現狀；優化對策

Abstract：The impact of capital structure and determine the corporate governance structure, thereby affecting the financing behavior and corporate value, it is reasonable is directly related to the survival and development. Since the Shanghai and Shenzhen to establish China's capital market has been rapid development. The diversification of funding sources makes the influencing factors of corporate capital structure in China and optimization problems are also more theoretical significance and practical value. The main purpose of this paper by pointing out problems in Jiangsu Dongguan Micro-electronics Co., Ltd. Capital Structure and the reasons to look into the status of China's capital structure and problems at home and abroad, research, and optimize the capital structure in order to make enterprise management to achieve the best results and maximize profits.   

　　　In this paper, through literature research,a comparative study of law in the specification method,Empirical analysis,analyzed the status of the capital structure of the Jiangsu Dongguan Micro-electronics Co., Ltd, to identify the main problems, which found the company to achieve the ideal operating state, and propose appropriate countermeasures to achieve corporate profit maximization.

Keywords  capital structure  current situation  optimization