The paper focuses on the development of approaches to optimizing the capital structure in corporations at the present stage. To achieve this goal, the main ways of optimizing the structure of financial resources of Russian corporations were systematized, approaches to financing assets of Russian corporations were developed considering the openness of the economy, and a conceptual scheme for the formation of financial resources of corporate entities was substantiated. The theoretical and methodological basis of the study was the abstract logical method and methods of induction, deduction, analysis, synthesis, and systematization. It has been established that the optimization of the structure of financial resources is an important element of the strategy of any corporation. However, it aims to determine and achieve such a ratio of resources that will maximize the results of the corporate structure in the long term. It has been proven that in an open economy, corporations need to pay attention not only to the financial result before taxation but also to investment attractiveness since the latter determines the possible volume and cost of borrowing financial resources in international capital markets. It has been established that the proposed alternative approaches to the formation of an optimal capital structure are relevant in the conditions of an open transformational economy. However, each corporation should determine the capital structure on an individual basis, depending on industry characteristics and goals.
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