摘要
本文从现代企业资本结构理论谈起,通过实证分析,阐述我国企业资本结构与现代企业资本结构理论及国外企业资本结构的差异,并分析了导致这种差异的原因,进而提出在理解和借鉴企业资本结构理论及国外企业融资经验的基础上,构建符合我国企业实际发展需要的资本结构,是当前企业改革进程中必须关注和解决的问题。
On the basis of Modern Enterprise Financial Structure Theory , this paper analyzes the situation of unbalance of financial structure of Chinas enterprises and elaborates the reasons which result in this situation Further, the author puts forward the measures for how to form a rational financial structure during the reforming of Chinas enterprises at present
出处
《华东经济管理》
2002年第6期57-59,共3页
East China Economic Management
