摘要
合理配置企业的资本结构对实现企业的财务管理目标有重要的作用。本文首先介绍MM理论的发展,以及经扩展后的现代资本结构理论,并在分析我国上市公司资本结构现状的基础上,探讨该理论对我国上市公司资本结构优化的影响。
For the purpose of financial management, it is vital for a company to make a suitable capital structure. In this article, MM theory is introduced to analyze the capital structure of Chinese listed companies. We try to find out how MM theory and its further research will influence on the listed companies.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第4期41-44,共4页
Journal of Central University of Finance & Economics
关键词
MM理论
上市公司
资本结构
MM theory Listed companies Capital structure
