摘要
企业价值和最优资本结构的确定是财务领域的重要问题 ,本文首先建立企业所有者权益价值模型和借入资本价值模型 ,进一步导出企业价值的确定模型 。
The determination of the value and the optimal capital structure of an enterprise is one of the important problems in financial fields. The paper first sets up the value model of the rights and interests of an enterprise owners and borrowed capital, then arrives at the determinate model of an enterprise value and applies the model to prove the existence of the optimal capital structure of enterprise.
出处
《沈阳工业学院学报》
CAS
2001年第3期65-69,共5页
Journal of Shenyang Institute of Technology