摘要对于任何企业来说，资金就是企业的血液，资金游走于企业的各项生产经营活动中，对企业的经营发展产生深刻的影响。充足的资金是保证能够企业良好发展的基础，同时资金的来源选择也成了企业的重要选择。选择合理的融资方式和融资结构有利于促进企业未来的稳定健康发展。本文以汕头万顺新材集团有限公司（以下简称万顺新材公司）为例，首先就融资的含义做简单的阐释，介绍融资结构的相关理论，分析合理的融资结构对企业发展的重要性；其次通过相关数据指出万顺新材公司融资结构现状；然后通过现状分析万顺新材公司在融资结构上存在的问题，例如偏好外源融资、股权融资的占比较高、公司股权过于集中、债务结构不合理、企业财务风险较大等问题，这些问题不利于企业的健康发展；最终分析探讨对万顺新材公司提出应提高企业内源融资能力、扩宽企业融资渠道、优化股权结构、调整企业债务结构和加强企业的风险控制管理等相应对策，以调整优化企业的融资结构，促进企业健康持续发展。关键词：融资结构债务结构财务风险AbstractForanyenterprise,thecapitalisthebloodoftheenterprise,thecapitalflowsintheenterprise'svariousproductionandoperationactivities,hasaprofoundimpactontheenterprise'soperationanddevelopment.Sufficientcapitalisthefoundationtoensurethegooddevelopmentoftheenterprise,atthesametimethechoiceofcapitalsourcehasbecomeanimportantchoiceoftheenterprise.Thechooseofreasonablefinancingmethodandfinancingstructureisconducivetopromotingthestableandhealthydevelopmentofenterprisesinthefuture.Takingshantouwanshunnewmaterialgroupco.,LTD.(hereinafterreferredtoaswanshunnewmaterialco.,LTD.)asanexample,thispaperfirstlyexplainsthemeaningoffinancing,introducestherelevanttheoriesoffinancingstructure,andanalyzestheimportanceofreasonablefinancingstructuretoenterprisedevelopment.Secondly,itpointsoutthecurrentfinancingstructureofwanshunnewmaterialcompanythroughrelevantdata.Then,throughthestatusquoanalysisofwanshunnewmaterialcompanyinthefinancingstructureoftheproblems,suchaspreferenceforexternalfinancing,highproportionofequityfinancing,excessiveconcentrationofcorporateequity,unreasonabledebtstructure,andlargefinancialrisksoftheenterprise,whicharenotconducivetothehealthydevelopmentoftheenterprise.Finally,thepaperanalyzesanddiscussesthecorrespondingcountermeasuresproposedbywanshunnewmaterialcompany,suchasimprovetheenterprise'sinternalfinancingability,widentheenterprisefinancingchannels,optimizetheequitystructure,adjustthedebtstructureandstrengthentheriskcontrolmanagement,soastoadjustandoptimizetheenterprisefinancingstructureandpromotethesustainableandsounddevelopme