最早提出资本结构理论的美国经济学家戴维杜兰德认为,企业的资本结构是按照净利法、营业净利法和传统法建立的。1958年,莫迪格莱尼和米勒提出了著名的MM理论。后人又在此基础上,提出了权衡理论。通过对资本结构理论的分析,最佳资本结构在现实中是存在的,企业 David Durand, the earliest American economist who put forward the theory of capital structure, believes that the capital structure of an enterprise is established according to the law of net profits, the law of operating profits and the traditional law. In 1958, Modigliani and Miller proposed the famous MM theory. On this basis, future generations proposed the trade-off theory. Through the analysis of capital structure theory, the optimal capital structure exists in reality. Enterprises