Abstract: Determining the target capital structure is conducive to the development of enterprises. The way of multiobjective programming is a method of researching efficient use and distribution of resources, which can be used to determine the optimal capital structure. The important factors are analyzed at first and then calculated according to the real financial data. Finally, the programming model to calculate the answer is established.

Key words: target capital structure, important factor, multiobjective programming

摘要： 〖JP2〗合理规划企业最优资本结构有助于企业的发展，多目标规划法是研究资源有效利用和分配的方法，可用于确定最优资本结构。以新希望六和股份有限公司为例，采用多目标规划法，实证分析重要影响因素；根据企业实际财务数据，构建规划模型，求解其最优资本结构。〖JP〗

关键词: 最优资本结构, 主要影响因素, 多目标规划法