基于资本结构视角下的中小企业治理结构分析

中小企业是我国国民经济的重要组成部分，中小企业的发展是关系到国民经济健康可持续发展的关键。本文拟就中小企业治理结构变迁进行分析，借鉴资本结构理论对其治理结构变迁进行解释，提出中小企业资本结构是其治理结构演进的决定因素，优化中小企业资本结构是改进治理结构提高企业效率和效益的关键。

The Analysis of the Governance Structure of Medium and Small Sized Enterprises Based on the Vision of the Theory of Capital Structure

Medium and small sized enterprises is the main section of the national economy and the developing of medium and small sized enterprises is the key to the developing of the national economy. This paper analyzes the change of the governance structure of the medium and small sized enterprises and the theory of capiital structure. It brings forward that the medium and small sized enterprises and making better the capital strncture of the medium and small sized enterprises is the key to improve the efficiency and benefits of the medium and small sized enterprises.