这意味着实际股权结构、资金来源、以及公司管理都需要更高的透明度，并采用国际惯例的会计标准。

This means greater clarity in ultimate shareholding structures, sources of finance, corporate governance and adoption of internationally accepted accountancy standards.

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但是，资本结构理论是以公司治理结构较为完善、资金来源充足稳定作为前提条件，建立在发达的商品经济基础上的。

But the capital structure theory builds on the developed merchandise economy, the consummate governing structure of enterprise and the bund source which is abundance and stabile.

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