›› 2017, Vol. 17 ›› Issue (2): 77-81.

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Application of MultiObjective Programming Method in Determining the Optimal Capital Structure --Taking New Hope Liuhe Co. Limited

LIU Jiajia, ZOU Nengfeng   

  1. (School of Economics and Management, Anhui Agricultural University, Hefei 230036, China)
  • Received:2016-07-04 Revised:2016-07-30 Online:2017-04-01 Published:2017-04-23

多目标规划法在确定企业最优资本结构中的应用 ——以新希望六和股份有限公司为例

刘佳佳,邹能锋   

  1. 安徽农业大学 经济管理学院,合肥 230036
  • 作者简介:刘佳佳(1993—),女,安徽亳州人,安徽农业大学经济管理学院会计学专业硕士研究生,研究方向:会计学;邹能锋(1966—),男,安徽黄山人,安徽农业大学经济管理学院副教授,硕士,研究方向:财务管理。

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