公司资本结构理论,特别是基于公司税的资本结构问题长期被认为是公司财务理论研究领域中的一大难题和热点问题。本文重点介绍、评述基于公司税的现代资本结构理论主要研究成果和最新研究进展,并在此基础上对公司资本结构理论研究的未来发展方向作了展望。 The theory of corporate capital structure, especially the capital structure based on corporate tax, has long been considered as a major problem and a hot issue in the field of corporate finance theory. This paper focuses on and comments on the main research results and the latest research progress of the modern capital structure theory based on the corporate tax, and on the basis of this, makes a prospect on the future development of the theoretical research on the capital structure of the company.