In the development of an enterprise, in order to develop healthily and ensure its competitive advantage, it is necessary to raise financing to promote its operation and optimize its capital structure. By summarizing the limitation of the optimal capital structure standard and its influencing factors, combined with multi-objective programming and capital structure decision, the general form of the optimal capital structure decision objective function is concluded. Reasonable capital structure can reduce the cost of capital and improve the profitability and development ability of enterprises. At the same time, attention should be paid to the economic environment and national policies to solve the problems existing in enterprises.