摘要自从Melton（1974）主张对净资产（所有者权益或股东权益）和负债进行评价以来，已经Kane et al．、Leland、Fries et al．、Brennan和Schwartz、Mauer和Triantis等专家通过建立模型，对投资诱因、负债到期期限、最佳投资选择、公司总价值、权益价值等进行了充分的研究，得出了很多对企业投资行为选择很有帮助的结论。
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