Finally case, the proceeds of the acquisition target enterprise value in the assessment of the application more clearly.
最后结合案例，使收益法在并购中目标企业价值评估的应用更加清晰。
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.
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。
As management can make additional value for target enterprise, each side of transaction bids for the value of management based on fundamental value of fair transaction, and makes benefit for itself.
由于管理层可以为目标企业带来附加的管理价值，所以受各种因素的影响，交易双方主要围绕公平交易基础价值之上的管理价值进行搏弈，从而为自己创造利益。
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