Among the macro-impacting factors, GDP growth is negatively correlated with the capital structure; among the micro-influencing factors, the profitability of companies is negatively correlated. Compared to foreign countries, research into the company's capital structure in my country started late. During empirical research, it is often necessary to draw on the country's relevant foreign research results and then draw conclusions based on my country's national circumstances. Because of the differences between theories of foreign capital structure, our country's existing research conclusions on capital structure are sometimes inconsistent.