文章梳理从MM定理开始以来西方资本结构理论的核心文献及其包含的研究思想,承袭、继起并归纳出权衡理论、信号理论、委托代理理论、控制权理论、金融契约理论、融资顺序理论、产品策略理论等,并作扼要述评,以有助于同类研究,并服务于我国公司的资本结构决策。

This paper introduces the historical background, economic background and developing stages of the reorganization of French state-owned assets, expatiates fully on the concrete ways of reorganization, analyses in depth the procedure of reorganization and a series problems brought in property right management. Therefore, this paper puts forward the referential significance of the reorganization of French state-owned assets to the present reorganization of state-owned assets of China, the principle, methods, relations that should be dealt with well, and the role played by the government in the reorganization.