企业与资金提供者之间的分配关系,历来是财务管理研究的重点。但在中外财务管理中,主要都是探讨企业与所有者之间的分配,而有关企业与债权人之间的分配问题,一般研究较少。本文试对上述两方面的问题作一些探讨。一、企业与资金提供者分配关系的演变企业与资金提供者分配关系的 The distribution relationship between enterprises and financial providers has always been the focus of financial management research. However, in the financial management both at home and abroad, the distribution of enterprises and owners is mainly discussed. However, there are few studies on the distribution of enterprises and their creditors. This article tries to make some discussions on the above two issues. First, the evolution of the distribution of business and funding providers Business and financial providers to allocate the relationship