| 资本结构决策理论及其存在的问题分析 |
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| 引用本文： | 马崇明. 资本结构决策理论及其存在的问题分析[J]. 财会通讯, 2006, 0(3) |
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| 作者姓名： | 马崇明 |
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| 作者单位： | 广东商学院 广东广州510320 |
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| 摘 要： | 本文资本结构理论论进行了综合研究与评述,并对资本结构定量决策的每股收益分析法和比较资金成本法,对资本结构理论及目前资本结构定量决策方法存在的问题作了全面的分析研究,以其对企业财务管理理论研究与教学参考。
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| 关 键 词： | 负债 资本结构 理论 方法 |
Capital structure decision-making theroty and analysis on the existing problems |
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| Ma Chongming. Capital structure decision-making theroty and analysis on the existing problems[J]. Communication of Finance and Accounting, 2006, 0(3) |
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| Authors: | Ma Chongming |
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| Abstract: | the article studies and comments the capital structure theory comprehensively and compares earnings per share analysis method and cost of capital comparison method of capital structure decision-making, then analyzes the problems existing in capital structure theory and present decision-making methods so that to provide some conferences for corporate financial management theory and teaching, |
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| Keywords: | Debt Capital structure Theory Method |
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