Every enterprise will have an optimal capital structure, and the capital structure theory provides a lot of important help for the capital financing decision-making of enterprises. The internal and external environment that enterprises face is always changing and developing. In different capital markets, different industries and different periods, the optimal capital structure presents different characteristics. However, the optimal capital structure of an enterprise is always dynamic, and an optimal range of capital structure or the optimal order of financing can be found. Enterprises should take reasonable financing actions according to the maturity of the capital market, the market changing economic environment and the operating conditions, and constantly adjust the capital structure to achieve the best.