论企业不同生命周期阶段的资本结构  

Research on Capital Structure in Different Life Cycles of Enterprises

作　　者：邓明然[1] 王小芳[1] 

机构地区：[1]武汉理工大学管理学院,湖北武汉430070

出　　处：《武汉理工大学学报（信息与管理工程版）》2004年第3期131-133,共3页Journal of Wuhan University of Technology：Information & Management Engineering

摘　　要：阐述了资本结构及其理论,论述了企业生命周期及其特征,通过分析企业不同生命周期阶段所对应的债务资本和权益资本的变化,提出了企业生命周期与资本结构相关的观点。Capital structure and its theory are described, the life cycle of enterprises and its characteristics are discussed, and the relationship between the life cycle and capital structure is pointed out. The corresponding proportion of the liability capital and the ownership capital in different life cycle stage is analyzed.

关 键 词：资本结构 债务资本 权益资本 生命周期 

分 类 号：F275[经济管理—企业管理]