THE IMPACT OF FINANCIAL STRUCTURE ON CAPITAL UTILIZATION EFFICIENCY IN VIETNAM’S TEXTILE AND GARMENT INDUSTRY

Vietnam's textile and garment industry plays an important role in export and economic development. In the context of global competition, the textile and garment industry faces great pressure on capital and capital efficiency, increasing financial costs and the need for green and sustainable development. The article analyzes the relationship between financial structure and capital efficiency of listed textile and garment enterprises in the period of 2023-2024. From there, it points out the trend of shifting investment structure, the impact of financial leverage on profitability. At the same time, it proposes solutions to improve the financial structure to improve capital efficiency, increase competitiveness and sustainable development of Vietnam's textile and garment industry.