Abstract
Corporate capital structure decision-making is the core issue of funding. The capital structure of enterprises, determine the adequacy of the success or failure of future development of enterprises. Business financing and debt financing can be divided into two major categories of rights and interests of fund-raising. General sense refers to the capital structure of debt capital and equity capital (equity capital) ratio between.
For a business, what kind of capital structure is the best of it? Is the best capital structure of financial risk in moderate conditions, it is expected to comprehensive lowest cost of capital, while the value of the company's largest capital structure. Based on the capital structure theory and the factors that affect the capital structure to conduct in-depth exploration and study, is given an eva luation to determine the optimal capital structure of the standards and the cost of capital through the example of France, share of profits law, comparative law, such as the value of the company decision-making methods to conduct in-depth research and validation will help to determine the capital structure of enterprises in the selection of rational decision-making methods.
Keywords： Policy-making method; capital structure; Debt capital
