自1950年MM资本结构理论提出以来，“现金流量”与“企业价值”便成为现代财务理论的基本的、核心的概念。
Cash discharge and enterprise cost have become basic and core concepts since MM capital structure theory was presented in the 1950s.
本课程将侧重于现值与资本预算、风险与资产定价、财务分析与预算、财务决策与市场效率，以及资本结构。
Specific attention is given to present value and capitalbudgeting, risk and asset pricing, financial analysis and forecasting, financial decisions and market efficiency, and capital structure.
资产结构问题与资本结构、股利政策及公司控制权理论这些财务经典理论之间都存在天然的联系。
Asset structure has close correlation with many classical financial theories, for example capital structure, dividend policy and corporate control theory.
首先从MM模型以及修正的MM模型入手，以时间价值为基础建立反映资本结构与财务风险的企业价值基本模型。
First, through the MM model and adjusted MM model, a fundamental firm value model is set to reflect capital structure and financial risk on the basis of time value.
资本保全有财务资本保全与实物资本保全之分。
The capital maintenance means both financial capital and physical capital.
本文利用资本保全概念将企业本质、公司治理与财务会计理论整合为一个完整的理论框架。
The paper has the aid of capital maintenance concept to merge the nature of the firm, corporate governance and finance accounting theory into a integral theoretical framework whole.
一般财务理论认为，企业价值应该与企业未来资本收益的现值相等。
General financial theories hold that the value of a business should be in conformity with the future capital gains of the business.
这个目标要求财务管理合理安排股权资本与负债资本的比例，并有效的投放和合理使用资本。
This goal requires financial management to arrange the ratio of shareholding capital and liabilities capital reasonably, to put in capital and make use of capital effectively.
资本结构涉及到企业负债与权益，因此企业必须权衡财务风险公司资本结构是否合理，进而确定最优资本结构。
Capital structure is connected with the debt and profit of an enterprise. So the enterprise need maitain the rational capital structure against financial risks.
我们通过对云南上市公司成长性与财务杠杆的实证研究，分析了云南上市公司资本配置的合理性，为这些公司的持续成长提出相应的政策建议。
The purpose of this paper is to discuss the rationality of capital allocate and put forward policy implications for the growth of the companies.
探讨企业治理结构中权利主体安排的合理性，确立人力资本所有者与物质资本所有者相结合的复合财务主体，即利益相关者财务。
Through discussing the rationality of corporate governance, it advances stakeholder's finance that is constituted of human capital owners and substance capital owners.
在财务理念下，品牌是创造价值与增值的资本要素，而创造价值与增值是财务管理的基本目标，从目标、实际操作、资本经营、风险以及财务关系层面上分析，品牌管理都应该以财务管理为导向。
Based on the financial notion, brand in this thesis is defined as value-created and value-added capital element, and the primary objective of financial management should be creating and adding values.
通过分析行业内资本结构与赢利能力来考察电信行业资本结构的财务杠杆效应的合理性。
It also analyzes the rationality of leverage financing with regard to the capital structure and profitability of the telecom industry.
在高新技术领域智力资本的价值与作用已远远超越了传统意义上的财务资本。
The value of intellectual capital is far more essential than the financial capital in the field of new and high technology.
站在财务资源观的角度研究了资本结构、内部现金流、企业规模和盈利能力等因素对企业研发与开发（R&D）投入活动的影响。
This paper analyses the status quo of Chinese enterprises invested R&D activities and the factors affecting, shortage of funds hinder China's technological innovation is the first factor.
站在财务资源观的角度研究了资本结构、内部现金流、企业规模和盈利能力等因素对企业研发与开发（R&D）投入活动的影响。
This paper analyses the status quo of Chinese enterprises invested R&D activities and the factors affecting, shortage of funds hinder China's technological innovation is the first factor.
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