摘要
资本结构是企业筹资决策的核心问题 ,资本结构的优化能够降低企业资本成本和增加企业价值。早期的资本结构理论和现代资本结构理论代表了西方资本结构研究成果 ,对我们探讨最优资本结构的确定方法和解决现实问题都有很好的启示。
Capital structure is the key problem of raising company funds. The optimization of capital structure can increase company value and cut capital cost. The early capital structure theory and modern capital structure theory represent the achievement of study in the western countries, which give us a good enlightenment in seeking the method of optimum capital structure and working out the solutions to the practical problems.
关键词
最优资本结构
企业价值
资本成本
Optimum Capital Structure
enterprise Value
Capital Cost
