期限匹配理论

至今主要形成了四类理论：代理成本理论、期限匹配理论、税收理论和信息不对称理论。

There are mainly four formative theories : the Agency Cost Theory , the Maturity Matching Theory , Taxation Theory and Asymmetric Information Theory .

根据这一结果，代理理论、期限匹配理论在中国得到了经验证据支持；信息不对称理论得到了部分验证（盈利能力未通过检验）；税收理论未能在中国找到证据支持。

According to the results , the agency theory and the immunization theory are supported by empirical evidence ; the information asymmetry theory is partially supported because profitability is not passed by test ; the tax theory is not supported .

目前关于债务期限结构的理论包括代理成本理论、不对称信息理论、税收理论、期限匹配理论等。

Now there are some theories on debt maturity structure . For example , agent cost theory , asymmetric information theory , tax theory and term matching theory .

这些研究成果主要是债务期限结构微观理论，包括契约成本理论、信号传递理论、税收理论和期限匹配理论。

By now , there has been a great deal of debt maturity structure Mic-literature . And contracting-cost hypotheses , signaling hypotheses , tax hypotheses and maturity matching hypotheses have been well-known .

国外有关债务期限结构研究的综述表明，西方国家的学者从契约理论，信息不对称理论，税收理论和期限匹配理论角度对债务的期限结构进行了研究，研究成果是比较全面和丰富的。

The review indicated that Western scholars has been studied from contract theory , asymmetric information theory , tax theory and duration of the match the theoretical , research results are more comprehensive and rich , it provides us with abundant information both theory and evidence .