内部资本市场理论综述

内部资本市场理论是研究企业内部资金配置的重要理论之一。在回顾中外学者们的内部资本市场理论的基础上,阐述了内部资本市场产生的实践基础和理论基础,归纳了内部资本市场的定义,列出内部资本市场在配置资源中的优势与劣势,并对内部资本市场的边界进行了分析。

To Review on Literatures of the Theory of Internal Capital Markets

The theory of internal capital markets(ICM)is one of the most important theories to study the allocation of the internal funds within firms. Basing on reviewing the theories of the scholars both abroad and at home, the paper expounds the theoretical and practical basis for the internal capital markets, defines the internal capital markets, lists the advantages and disadvantages of the allocating efficiency of the internal capital markets, and makes a analysis of the boundaries of the internal capital markets.