用数学分析的方法，在一定设定条件下，得出了使净资产收益率最大的最优资本结构存在的结论，并提出了寻求最优资本结构的途径。

Through the method of mathematical analysis, under some certain prerequisites, the conclusion is came that there is a most reasonable capital struture, which leads to the best net assets income rate.

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