摘要
阐述了现代资本结构理论的研究成果。评析了主流理论的主要内容和发展过程。同时对资本结构理论的新发展——资本结构决定因素学派作了概述和分析,指出该学派侧重实证角度研究影响企业资本结构的因素,为企业融资决策提供新思路。
This paper discusses the research achievement of modern capita l structure,analyses the main content of leading theory and development process ,and also studies the new development of modern capital structure theory of de cisive factor on modern capital structure.By authentic proof analysis we identi fy the factors of enterprise capital structure in order to offer new ideas for e nterprise financing decisions.
出处
《科技与管理》
2003年第2期39-41,共3页
Science-Technology and Management
关键词
MM理论
企业
资本结构
实证分析
MM theory
capital structure
authent ic proof analysis
