| 非财务利益相关者与公司资本结构:一个综述 |
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| 引用本文： | 蔡玉. 非财务利益相关者与公司资本结构:一个综述[J]. 财贸研究, 2008, 19(1): 141-146 |
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| 作者姓名： | 蔡玉 |
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| 作者单位： | 暨南大学金融系,广东,广州,510632 |
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| 摘 要： | 从公司非财务利益相关者的角度对资本结构理论的最新研究进展进行了综述。首先回顾资本结构理论发展历程,介绍非财务利益相关者视角的资本结构研究逻辑,然后分别对顾客、供应商和雇员与公司资本结构决策相互关系的研究进展进行综述,最后得出一些结论和建议,以期为国内进一步的研究提供参考。
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| 关 键 词： | 非财务利益相关者 资本结构 综述 |
| 文章编号： | 1001-6260(2008)01-0141-06 |
| 修稿时间： | 2007-08-16 |
Summary of the Theoretical Studies of Capital Structure and Non-Financial Stakeholders |
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| CAI Yu. Summary of the Theoretical Studies of Capital Structure and Non-Financial Stakeholders[J]. Finance and Trade Research, 2008, 19(1): 141-146 |
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| Authors: | CAI Yu |
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| Abstract: | This paper makes a summary of the theoretical studies of capital structure and non-financial stakeholders.At first,it reviews the development of capital structure theory,introduces the logic of study of capital structure based on non-financial stakeholders.Then,we summarize the relationships of capital structure decision between customers,suppliers,employees and firms.At last,conclusion and advice are presented. |
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| Keywords: | non-financial stakeholders capital structure summary |
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