西方现代资本结构理论及其对我国企业的借鉴杨松，杨秀苔资本结构问题，即企业各种长期资金的构成比例问题，由于与企业价值密切相关，因此成为企业财务决策的主要课题之一。资本结构理论主要说明举债经营的有关问题，一般包括如下三点：第一，企业以负债代替部分权益资本... Western Modern Capital Structure Theory and Its Reference to Chinese Enterprises Yang Song and Yang Xiu-xi’s capital structure problems, that is, the proportion of various long-term funds of enterprises, are closely related to the value of enterprises, and therefore have become one of the main topics of corporate financial decision-making. The capital structure theory mainly explains the issues related to debt management, and generally includes the following three points: First, companies replace some equity capital with liabilities...