Using the methods of comparative analysis and quantitative analysis, taking Dongfang Risheng new energy Co., Ltd. as the research object, according to the theoretical basis of capital structure, this paper analyzes the operation status of the enterprise, makes a horizontal comparative analysis with the same industry, and makes a vertical comparative analysis of the company's financial indicators and debt structure. It is found that although the company's asset scale is expanding, its profitability and solvency are declining. There are some problems in Dongfang Risheng's capital structure, such as high asset liability ratio, high equity concentration and few financing channels. In order to promote the healthy development of Dongfang Risheng company, the corresponding countermeasures are put forward according to the existing problems.