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资本结构理论是企业资本运营中一个非常重要而复杂的问题,也是一个长期以来争论不休的话题。本文主要就影响企业资本结构的行业因素理论观点和实证研究进行了综合回顾和评价,并就相关文献的研究重点与研究方法总结若干启示。国内外文献中行业因素对资本结构的影响不尽相同。
Capital structure theory is a very important and complex issue in the operation of an enterprise’s capital. It is also a topic that has long been debated. This article mainly reviews and appraises the theoretical and empirical studies on the industry factors that affect the capital structure of a firm and concludes with some enlightenments on the research focus and research methods of the related literatures. The influence of industry factors on capital structure in domestic and foreign literature is different.