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18世纪以运河和铁路为主的交通业的理财实践对公司理财思想的发展起了非常重要的作用。这些公司最初采用类公共公司的组织形式,逐渐形成有限责任,先后经过了负债和优先股融资阶段,其财务实践的发展轨迹引发了一系列公司理财思想的变革。
The wealth management practices of the transportation industry dominated by canals and railroads in the 18th century played a very important role in the development of corporate financial management thinking. These companies initially adopted the organizational form of public-like companies and gradually formed limited liability. They successively passed the stage of debt and preferred stock financing, and the trajectory of their financial practices triggered a series of changes in corporate financial management thinking.