摘要
资本结构和治理结构是两个紧密相联的范畴。完善的治理结构是实现最优资本结构的前提 ,资本结构是实现企业有效治理的重要手段。本文拟从理论上对上述问题加以阐明 ,指出完善的治理结构与最优资本结构的具体含义 ,以及资本结构与治理结构的相互关系 ,并就中国上市公司的实际情况进行分析 ,从而提出相应的对策。
Capital structure and governance structure are two closely connected categories. The perfect governance structure is the prerequisite to realize the optimum capital structure while the capital structure is the important means to realize the effective governance. This article intends to expound the above problems theoretically, to point out the concrete meaning of the perfect governance and the optimum capital structure and the mutual relationship between the capital structure and governance. Then it analyzes the practical situation of China's listed corporations and comes up with some corresponding countermeasures.
出处
《现代财经（天津财经大学学报）》
2002年第12期44-47,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
市场化
企业
资本结构
治理结构
Enterprise financing
Capital Structure
Governance Structure
