企业财务保守行为近年来在资本结构研究中颇受关注。
In recent years, study on capital structure concerns the firms that adopt conservative financial policies.
如何通过优化企业资本结构提升企业的价值一直是资本结构研究的核心问题。
How to optimize capital structure and improve enterprise value is a key issue in corporate theories.
那是因为不切实际的假设在无关紧要的理论中，资本结构研究催生了其他理论。
Because of the unrealistic assumptions in MM irrelevance theory, research on capital structure gave birth to other theories.
经过长期的理论探讨，西方的资本结构理论已经相对完善，而我国的资本结构研究还处于起步阶段。
Through the theory discussion for a long time, the western capital structure theory has been already relatively perfect, and the capital structure in China is studied at the starting stage.
早期的资本结构研究主要是描述资本结构与公司价值或市场绩效表现之间的关系，缺乏严密的理论推导和实证检验。
Early capital structure research mainly described the relationship between capital structure and corporate value or market performance lacking strict theoretical deduction and empirical test.
先前的研究一直表明，由于资本控制，一国的外债到期结构可以延续较长的时间。
Prior research has shown that the maturity structure of a country’s external liabilities gets longer as a result of capital controls.
资本结构理论是研究在实现企业价值最大化的目标下，企业资本结构中债务资本与权益资本的比例如何确定的理论。
Theory on capital structure is the theory on how to define ratios of debt capital and equity capital of enterprise capital structure under the target of realizing maximization of enterprise value.
企业的资本结构是现代公司金融研究的核心问题。
Enterprise's capital structure is the modern company finance research core question.
国外的理论和实证研究表明增长机会是影响企业资本结构的一个重要因素。
The abroad theoretical and empirical studies indicate that growth opportunity plays an important role in capital structure.
对于资本结构的研究不仅仅是企业财务决策中的一个重要问题，也是公司治理的关键所在。
The research on the structure of the capital is not merely an important problem in enterprise's financial affairs decision-making, it is the key point that the company manages too.
然而，国内学者的研究却发现我国企业的资本结构有违资本结构理论框架。
However, domestic scholars have discovered that the capital structure of our country contravened the theory frame of capital structure.
资本结构理论主要研究企业财务管理中的筹资政策和筹资决策。
The study of capital structure are chiefly on the financial policy and financial decision.
与此同时，资本结构的实证研究不断扩展，结论也越来越贴近现实情况。
Meanwhile, empirical research of Capital Structure has been extending and its conclusions are closer to the actual.
第四章为资本结构影响因素的实证研究，是文章的核心部分。
Chapter four is the empirical research for influence factors of capital structure which is the center of the essay.
第五章对全文内容进行总结，并展望我国房地产上市公司资本结构影响因素的研究前景。
Chapter five is a summarization for the whole article, and forecast the research prospect on influence factor of capital structure from the real estate listed corporations of China.
本文是一个关于中国电影的资本结构、市场结构和产品结构关系的历史研究。
This thesis carries out researches on the relation of capital structure, market structure and product structure of Chinese movies.
资本结构理论是公司金融研究的主要内容。
The capital structure theory is the primary coverage of the company finance research.
企业智力资本内在结构研究是目前学术界和企业界都非常感兴趣的一个课题。
The internal structure of enterprise intellectual capital is a hot subject nowadays which the academic and business circles are very interested.
从资本结构理论的角度看，研究上市银行比非上市银行更为重要，因此，本文将上市的股份制商业银行作为了研究对象。
From the Angle of capital structure theory, it is more important that study listed Banks than unlisted Banks, so this paper serve listed share-holding commercial Banks as research subjects.
本文从企业治理的角度研究资本结构优化问题。
The paper makes an optimization study of capital structure from the view of corporate governance.
本文还根据中国的实际，研究中国现行的所得税制度对公司资金成本和资本结构的影响。
We also research into the impact of Chinas income tax regime on corporate capital cost and structure ac cording to Chinas specific situations.
本文从委托代理理论出发，在考虑公司成长机会差异的情况下，采用门槛面板模型对上市公司资本结构与经营绩效间的关系进行了研究。
This paper empirically tests the effect of capital structure on corporate performance with different growth opportunities using panel threshold model from perspective of agency theory.
如何确定最优的资本结构以及研究各重要影响因素对资本结构的影响一直是理论界研究的热点。
How to decide the best capital structure and research the impact of important factors on capital structure is always a hotspot in theory field.
基于行为金融的市场择时理论放开了有效市场的假设，从投资者的非理性角度研究公司资本结构，为资本结构的研究提供了一个新的视角。
Market timing that based on behavioral finance theory give up the Efficient Market Hypothesis and study the capital structure from the investor point of view of non-rational.
本文以房地产上市公司为研究对象，引入资本结构理论研究成果，分析研究房地产上市公司资本结构的影响因素。
The present thesis intends to study those factors that determine the capital structure by applying main theoretical findings to listed Real Estate corporations.
研究显示，边际税率对资本结构的解释能力为0.9%，所有目前可获得的变量对资本结构的解释能力为21.3%。
The research indicates that the explanation power of MTR to capital structure is 0.9% and the explanation power of all the available variables to capital structure is 21.3%.
研究显示，边际税率对资本结构的解释能力为0.9%，所有目前可获得的变量对资本结构的解释能力为21.3%。
The research indicates that the explanation power of MTR to capital structure is 0.9% and the explanation power of all the available variables to capital structure is 21.3%.
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