历史证明，西方资本结构理论缺乏普遍的解释力。
History proves that western capital structure theory is short of universal explanation.
本文首先引述和分析了西方资本结构理论和公司治理理论。
This paper first quotes and analyzes the Western capital structure theory and corporate governance theory.
关于资本结构的问题一直是国内外学者研究和讨论的热点问题，经过长期的探讨，西方资本结构理论已经比较完善。
The problem of capital structure has been studying and discussing by the scholars both at home and abroad. Now the theorises on the capital structure is relatively perfect at abroad.
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