The article analyzes the debt scale of an enterprise through studying the optimization of capital structure and the financial level degree of the enterprise.

其次，通过如何优化资本结构，同时结合财务杠杆率指标综合分析了企业的负债规模；

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The financial leverage of the capital structure of enterprises played an important role in optimization.

企业的财务杠杆原理对企业的资本结构优化起着重要的作用。

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The concrete implication of capital structure is explained, the optimization of its theory and practice is explored and the concrete method of its appraisal is analyzed.

解释了资本结构的具体含义，并对资本结构的优化进行理论及实务探讨，分析了其具体评价方法。

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