中世纪欧洲的理财思想是现代财务理论的发展之源。中世纪欧洲商业复兴后发展起来的一些代表性城市的商业理财模式,如佛罗伦萨和威尼斯,对此后西方理财思想中的资本结构理论、投资组合理论、财务风险、委托代理理论以及企业组织形式等都起了非常重要的作用。 Medieval European financial management thinking is the source of the development of modern financial theory. The commercial financial management models in some representative cities, such as Florence and Venice, developed after the revival of European commerce in the Middle Ages, have since played the role of capital structure theory, portfolio theory, financial risk, principal-agent theory and business organization in western financial management thinking A very important role.