现代资本结构理论是财务领域重要理论之一,由于其深远的现实意义,自从1952年现代资本结构理论诞生以来,人们对它的探讨研究就没有停止过。经过近半个世纪发展,大量的研究成果已经见诸世人。本文的意图就是要对目前资本结构的各种理论进行系统的综述和客观的评价,并试图以此为基 Modern capital structure theory is one of the important theories in the field of finance. Due to its far-reaching practical significance, since the birth of the theory of modern capital structure in 1952, the research on it has not stopped. After nearly half a century of development, a large number of research results have been seen all over the world. The purpose of this article is to systematically review and objectively evaluate the various theories of the current capital structure and try to base them on this