西方资本结构理论及其启示  

The Research and Inspiration of Western Capital Structure Theory

作　　者：郑国忠[1] 贾雅琴[1] 

机构地区：[1]福州大学管理学院,福建福州350002

出　　处：《安徽职业技术学院学报》2011年第3期35-39,共5页Journal of Anhui Vocational & Technical College

摘　　要：现代金融理论的发展有赖于资本结构理论的演进,合理优化的资本结构对于现代企业而言无疑是至关重要的。文章以现代企业的资本结构为基本框架,系统地论述了西方资本结构理论的发展过程,并对各发展阶段资本结构理论进行了较为全面的探讨和评述。通过对资本结构理论的评述,以期对我国企业的融资结构提供有益的参考。The development of modern financial theory depends on capital structure theory, the optimal capital structure is undoubtedly vital to modern enterprises. Based on the modern enterprisers capital structure as the basic framework, this paper introduces the systematical development progress of western capital structure theory, and makes a comprehensive discussion and review to the capital structure theory at each development stage. Through the systematical introductions of capital structure theories, the paper provides the beneficial reference to the financing structure of the enterprises in our country.

关 键 词：资本结构 融资 评述 启示 

分 类 号：F032.1[经济管理—政治经济学]