【摘要】 本文从代理成本、信息不对称、税收三个角度总结了国外关于债务期限结构研究的理论基础,并对我国关于债务期限结构现有的理论研究进行概括,以期为研究我国上市公司债务期限结构提供依据。更多还原

【Abstract】 This article summarizes the theoretical basis of debt maturity structure abroad from three perspectives: agency cost,signaling and tax,then compresses the existing theoretical research in China,in order to provide some groundworks for the debt maturity structure of listed company in our country.更多还原