| 企业资本结构动态调整：一个理论框架 |
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| 引用本文： | 黄辉.企业资本结构动态调整：一个理论框架[J].科学决策,2014(1):42-53. |
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| 作者姓名： | 黄辉 |
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| 作者单位： | 庆工商大学会计学院 |
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| 基金项目： | 国家社会科学基金(项目编号:13BJY018);中国博士后科学基金(项目编号:20110490330) |
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| 摘 要： | 企业资本结构动态调整俨然已成为资本结构研究的前沿领域,然而其基础理论并不成熟。综合了企业资本结果动态基础理论的观点,构建一个以目标资本结构、调整速度、调整路径和调整效率为核心要素的资本结构动态调整理论框架体系,该体系能够部分地融合动态平衡、优序融资、市场时机等资本结构理论。
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| 关 键 词： | 目标资本结构 资本结构调整 理论框架 |
Dynamic Adjustment on Capital Structure of Enterprise: A Theoretica Framework |
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| HUANG Hui.Dynamic Adjustment on Capital Structure of Enterprise: A Theoretica Framework[J].Scientific Decision-Making,2014(1):42-53. |
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| Authors: | HUANG Hui |
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| Abstract: | Dynamic adjustment on capital structure of enterprise has been a frontier field, although its theory is not maturity. Based on some viewpoint of current research, this paper constructed a theoretical framework which is composed of target capital structure, adjustment speed, adjustment approach and adjustment efficiency. The system can partially merge some theories such as Dynamic Tradeoff, Pecking Order and Market Timing. |
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| Keywords: | target capita/structure capita/structure adjustment theoretical framework |
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