Mixed with the concepts of financing and financial management often. However, each of them the definition of the term special use. Funding is the process of obtaining funds from the most appropriate sources available Funding is the process of obtaining funds from the most appropriate sources available financial management is to get the funds from the most appropriate sources and good management and use, as well as planning and financial control any manage all financial aspects of the company Funding is the process of obtaining funds from the most appropriate sources available financial management is to get the funds from the most appropriate sources and good management and use, as well as planning and financial control any manage all financial aspects of the financial company is the practical application of the concepts of science funding in companies while science funding as one of the areas of knowledge includes four main fields including investment, financial and monetary markets, corporate finance and international finance (Abu al-Rub 0.2000 . It is noticeable through these fields that funding is the area of knowledge and not just a job to get money into the facility where the literature of the study showed a great interest to how finance companies' activities since the study in 1958, Modigliani and miller which found the impact of capital structure on the value of the company . And then theories have emerged to determine the structure of capital and how to finance companies of which theory trade-off theory .The differential between the cost and yield , And affect the capital structure on the performance of companies Increasing leverage ratio to a certain extent may improve the profitability and increases at the same time the burden of the company . Also, choose the appropriate capital structure balance between maximizing profits and to maintain the continuity and the most important objectives of companies in the sectors of business. Interest has increased the impact of capital structure on the performance of companies on the newly investing and financing decisions and the importance of the relationship between capital structure and performance of this study will examine the impact of the debt ratio and the ratio of debt to equity