The essence of optimizing capital structure is to seek the lowest weighted average capital cost rate. An enterprise can choose the appropriate capital structure and optimize the capital structure by determining the capital cost under the condition of the existing capital structure, adjusting the proportion of shareholders' equity and creditor's rights through simulation, recalculating the adjusted weighted capital cost rate, combining the financing ability of the actual equity and creditor's rights of the enterprise and the total capital required for operation, so as to realize the optimization of the capital structure Minimization.