西安理工大学工商管理硕士学位论文 capital structure and the calculation of the weights of each influencing factor by using the entropy weighting method, also taking the capital required for future scale development and volume improvement of Group A, and the redline control of the State-owned Assets Supervision and Administration Commission and financial institutions into consideration, the target capital structure range of Group A, namely the asset-liability ratio range was finally set at 60.54% to 70%. Based on the target range, we will optimize Group A’s capital structure by focusing on the asset, liability and equity at the same time, and make further determination of the implementation path. Finally, In terms of path implementation guarantee, six measures are listed in this paper: promote from the institution, system, talent, industrial chain, risk control and policy support. The determination of the target range of capital structure optimization of Group A and the design and implementation of the optimization path will provide some inspiration for the subsequent studies in the industry. Key words: high quality development; capital structure; optimization III 目录 1 绪论 .............. 1 1.1 研究背景与意义 ................ 1 1.1.1 研究背景 ............... 1 1.1.2 研究意义 ............... 1 1.2 研究方法及研究内容 ............... 2 1.2.1 研究方法 ............... 2 1.2.2 研究内容 ............... 3 1.3 本章小结 ..........