摘要
资本结构理论是西方财务管理理论界和实务界备受关注的一大难题。本文在分析、评述已有种种资本结构理论的基础上 ,对影响资本结构的因素做了多方面的探讨并结合我国实际情况 。
Capital Structure Theory constitutes a hard nut in the theoretical and practical circle of finance management in the West. On the basis of an analysis and comment on various theories of capital structure, this essay undertakes an exploration on the factors affecting capital structure and a research on the principle of the capital structure in China under our national condition.
出处
《经济经纬》
北大核心
2002年第5期85-87,共3页
Economic Survey