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一、资本结构及资本结构理论的历史评析资本结构是指企业取得长期资金各项来源的组合及其相互关系。企业的长期资金来源一般包括所有者权益和长期负债。因此,资本结构主要是指这两者的组合和相互关系。西方财务、金融界对于资本结构的定义存在着不同的认识:有人认为,资本结构就
I. Historical analysis of the capital structure and capital structure theory The capital structure refers to the combination and mutual relationship of various sources of long-term capital obtained by an enterprise. Long-term sources of funds for enterprises generally include owners’ equity and long-term liabilities. Therefore, the capital structure mainly refers to the combination and mutual relationship between the two. Western financial and financial circles have different understandings of the definition of capital structure: Some people think that the capital structure is