摘要:The article is devoted to an in-depth study of the capital structure of oil and gas companies in Russia and the identification of key factors that affect the ratio of equity and debt capital. In the context of ongoing technological sanctions, an increase in the share of hydrocarbon production in the framework of capital-intensive projects for the development of hard-to-recover reserves and high depreciation of fixed assets, the need for investment, and justification of an effective borrowing strategy is sharpening.