实证结果表明，实际资本结构与目标资本结构的差距、企业规模对调整速率具有显著的影响。
The findings are that the gap between the firm's actual and its target debt ratios and firm size have remarkable effect on the adjustment speed.
然而，这个目标本身就需要在债务层建立一个更昂贵的资本结构，以确保紧急情况下这些债务可以转变为可用资金。所以，要达到这一目标，还需要很长的路要走。
But that goal would itself involve a more expensive capital structure in the form of a layer of debt that can turn into equity in an emergency; it is in any case a long way from being reached.
资本结构理论是研究在实现企业价值最大化的目标下，企业资本结构中债务资本与权益资本的比例如何确定的理论。
Theory on capital structure is the theory on how to define ratios of debt capital and equity capital of enterprise capital structure under the target of realizing maximization of enterprise value.
资本结构对于实现商业银行的财务目标和稳健经营起着至关重要的作用。
Capital structure plays a key role in realization of financial goals and stable operation of commercial Banks.
企业的资本结构是企业财务管理的重要内容，它对企业目标和价值有重要的影响。
Capital structure is an important project to financial management of enterprise. It affects the value and target of a modern enterprise.
因此，我们的目标是找到资本结构，给出了最低的资本总成本，因此，这种状态就是该公司的最高值。
The objective is therefore to find the capital structure that gives the lowest overall cost of capital and, consequently, the highest company value.
银行资本结构优化目标是银行资本理论需要探讨的重要问题。
The optimal goal of bank capital structure is an important problem for bank capital theories.
企业在筹资决策中，要通过不断优化资本结构使其趋于合理，直至达到企业综合资本成本最低的资本结构，方能实现企业价值最大化这一目标。
When making decisions in financing, the enterprise could attain the maximization of value by optimizing the capital structure gradually until the lowest costs is achieved.
最后，根据前面的理论和实证分析，本文提出了西部上市公司资本结构目标的选择及优化西部上市公司资本结构的政策建议。
Lastly, according to the theory and empirical analyses, this paper puts forward the goal and advices for optimizing capital structure of listed companies in Western China.
全面公司治理结构应是内外部公司治理结合的股东价值管理体系，在公司治理结构中要加强对股东价值创造过程的管理，就要形成公司治理目标导向的资本和资产经营的价值控制体系。
In company management structure it is necessary to strengthen the management of shareholders 'value creation and form a value control system in company's aim-oriented capital and capital management.
本文通过研究财务管理目标、资本结构理论以及它们的关系，梳理了资本结构理论的最新研究成果。
Based on the objective of financial management, the theory of capital structure and their relationship, the capital structure of the latest research result have been compiled.
本文通过研究财务管理目标、资本结构理论以及它们的关系，梳理了资本结构理论的最新研究成果。
Based on the objective of financial management, the theory of capital structure and their relationship, the capital structure of the latest research result have been compiled.
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