净收益理论

最早关于资本结构理论的研究始于大卫·杜兰特，他的理论分别是净收益理论、净营业收益理论和传统折衷理论。

The earliest capital structure theory began in David Durand , his theory is the net income theory , the net operating income of theory and eclectic theory .

该理论是一种介于净收益理论和净营业收益理论之间的理论。

The theory is a theory of between net income and net operating income between the theories .

本文首先系统的研究了西方各个时期的融资理论，认为净利理论、净营业收益理论、传统理论是建立在经验判断的基础之上，缺乏科学的数学推导和统计分析。

Firstly , study the financing theories of each periods in the West , this paper think that Net Income Approach , Net Operating Income Approach and traditional theory lack scientific mathematics deriving and statistical analysis .

从建立新的政府决策模式的构想出发，以净收益标准替代布坎南理论的成本标准，可以弥补布坎南理论在解释现实上的缺陷。

The concept of establishing the new governmental decision-making model and the replacement of buchanan 's theory with net profit standard can make up the defects of buchanan 's theory in interpretation upon reality .

其中传统资本结构理论又分为净资产理论，净经营收益理论和传统理论。

Traditional theory is made up of net asset theory , net earning of operation theory and traditional theory .