Becausetheourcountryeconomicsystemreformofcontinuouslyanddeeplyturn,manageasystemtothebusinessenterprisefinanceofperfectputforwardanewrequestwithdevelopment.Sciencegroundhowestablishfinancetomanagethesuperiortarget,forresearchfinancemanagementtheories,makesurethesuperiorstructureofcapital,availablyguideafinancemanagementfulfillmenttohavecertainrealisticmeaning.Thistextdrawupfrommakesurefinancemanagementofthesuperiortargetsetout,analyzetherelationthatthefinancemanagesthesuperiortarget(thebusinessenterprisevaluemaximize)andcapitalstructure,andmakeuseofcapitalstructureofcalculateindexsign(financeleverbenefits),toourcountrytheliabilitiesofthebusinessenterpriseconductconditiontocarryonanalyticalresearch.