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筹资管理自始至终是企业财务管理的一个重要维度,其相关研究为企业经济有效的资金筹集行为提供了理论指导,推动了企业的发展与扩张。资本结构决策则是企业进行资金筹集时要考虑的核心问题,找到最佳的杠杆率,能够降低公司的资金筹集成本,有助于提升企业价值。本文对西方经典的资本结构理论进行了回顾、综述。
Financing management is an important dimension of corporate financial management from start to finish. The related research provides theoretical guidance for the economical and effective fund-raising of enterprises and promotes the development and expansion of enterprises. Capital structure decision-making is the core issue that enterprises should consider when raising funds. Finding the best leverage ratio can reduce the company’s capital raising cost and help to enhance the enterprise value. This paper reviews and summarizes the Western classical theory of capital structure.