Are important to provide funds for the company of challenging tasks, especially in light of the scarcity of funds and the varying degree of cost as well as the varying degree of risk with each of the issued finance, this task to manage enterprises in least developed countries, and more troublesome as Palestine. The capital structure of the term given to the way in which the company's assets are financed through a combination of debt and ownership and capital structure is described to calculate the proportion of equity and debt capital from decisions concerning important provide funds identify funding source and determine the proportion of funding from each source, so funding sources are divided into two main sources: the first funding and rights of debentures and loan financing I The result is the so-called loans financing leveraged, where financial lever that total liabilities to total assets although there advantages to using leverage, the tax saving, since the cost of benefits deducted from dividends under the pot of tax, as well as if the cost of such debt is less than the cost of making property rights a sadra high strayed into funding other sources. However, increasing reliance on borrowed money without that there is efficiency in use displays the company to serious consequences especially as financing decision affect the risk and rate of return on investment and the following affects performance, whether positive or negative impact