基于公司税的资本结构理论研究进展及述评

Recent developments in the capital structure theory on a corporate tax perspective

公司资本结构理论,特别是基于公司税的资本结构问题长期被认为是公司财务理论研究领域中的一大难题和热点问题。本文重点介绍、评述基于公司税的现代资本结构理论主要研究成果和最新研究进展,并在此基础上对公司资本结构理论研究的未来发展方向作了展望。

The problem of researching on theories of corporate capital structure, especially those associated with tax, is often viewed as a complicated and hot issue in the field of corporate finance. This paper introduces and discusses elaborately the modem capital structure theory and its recent and future developments, particularly in a corporate tax view.