本文从不完善因素的角度对相关公司财务理论进行了系统的回顾,通过理论梳理重点阐释了在税收利益、破产成本、代理冲突以及信息不对称等不完善因素的作用下,公司投融资决策存在的相互作用的关系。本文的研究全面地揭示了投融资决策间潜在的互动机理,对深化企业决策者对投融资决策的认识,进而促进决策效率的提升具有非常重要的意义。 This article systematically reviews the financial theories of the related companies from the perspective of imperfect factors, and explains in detail the theory of corporate finance and investment decisions under the influence of imperfect factors such as tax benefits, bankruptcy costs, agency conflicts and information asymmetries. The relationship between the interaction. The research in this paper fully reveals the potential interaction mechanism between investment and financing decision-making, which is of great significance to deepen the understanding of decision-makers on investment and financing decision-making, and then to promote the efficiency of decision-making.