英语翻译改革开放以来,随着社会主义市场经济体制的建立,作为市场主体的企业,为适应市场竞争,势必走向资金市场,筹措生产经营

Since the reform and opening up, with the establishment of socialist market economy, the enterprise as the main body of the market, to adapt to market competition, is bound to capital market, raise the funds needed for production and management. At the same time, our country bank credit, business credit, business information development, social idle capital exists, and the enterprise operation in debt become possible. However, the enterprises of our country are excessive debt, debt paying ability weak, although at the end of the last century in company assets is indebted rate drops somewhat, but still be highly indebted many enterprises have a net loss is one of the important reasons. The enterprise is excessive and indebted manage either for or against the debtor creditor, serious impact on the survival and development of enterprises, thus restricting the deepening of enterprise reform and the establishment of modern enterprise system, restricting state-owned economy overall quality and benefit rise. Therefore, there is an urgent need to take corresponding measures, improve the solvency of enterprises, to ease the heavy debt burden. This paper tries to Yongjia dynamic solvency and capital structure analysis, and then puts forward we should optimize equity structure, perfect financing mechanism, the development of bonds market and Countermeasures to optimize the capital structure of Chinese listed companies, improve the debt-paying ability of enterprises.