摘要资本结构理论是现代金融理论和财务管理理论的重要基石之一。
Abstract: Capital structure theory is the modern financial theory and financial management theory is one of the important cornerstone.
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.
自从MM定理诞生以来，企业的资本结构理论一直是经济学界关注的焦点之一。
The theory of corporate capital structure has been in focus by economic circles since MM theorem was born.
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