求翻译：负债筹资，由于利息是在税前支付，具有节税的功能，且所得税率越高节税效果越明显。企业适度的负债可以大大降低其筹资的综合资本成本。从理论上讲，上市公司在筹资战略的决策上必然追求综合资本成本最低（即实现企业价值最大化），进而达到最优资本结构。实际上，目前我国的1300多家上市公司几乎没有任何一家会主动放弃再次发行股票进行股权融资的机会，形成了上市公司集中性的“配股热”或“增发热”。是什么意思？

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Debt financing, because the interest is paid before taxes, tax-saving features, and higher income tax rate tax saving effect more obvious. Enterprise a moderate amount of consolidated capital cost of debt can significantly reduce its funding. In theory, a listed company in the inevitable pursuit of