History proves that western capital structure theory is short of universal explanation.
历史证明，西方资本结构理论缺乏普遍的解释力。
This paper first quotes and analyzes the Western capital structure theory and corporate governance theory.
本文首先引述和分析了西方资本结构理论和公司治理理论。
How come Western capital structure Theory that can account for enterprises' capital structure of one country can not do so of another country?
资本结构理论能够解释某一个国家企业资本结构形成机制却不能解释另一个国家的企业资本结构。
How come Western capital structure Theory that can account for enterprise's capital structure in one period can not do so in another period, and thus new theories are required?
资本结构理论在解释某一个历史时期的企业资本结构时却不能解释另一个历史时期的企业资本结构。以至于不得不寻找新的内在动因和理论依据？
Through the theory discussion for a long time, the western capital structure theory has been already relatively perfect, and the capital structure in China is studied at the starting stage.
经过长期的理论探讨，西方的资本结构理论已经相对完善，而我国的资本结构研究还处于起步阶段。
Capital structure theory is one of the most challenge theories in western finance research.
资本结构理论是西方财务学中最具挑战性的理论之一。
Lastly, according to the theory and empirical analyses, this paper puts forward the goal and advices for optimizing capital structure of listed companies in Western China.
最后，根据前面的理论和实证分析，本文提出了西部上市公司资本结构目标的选择及优化西部上市公司资本结构的政策建议。
It introduces the theory of capital structure in western countries, reviews the empirical research of factors in capital structure at home and abroad, which paves the way for the following study.
介绍了西方国家资本结构理论，回顾了国内外关于资本结构影响因素的实证研究成果，为下文的研究作铺垫。
It introduces the theory of capital structure in western countries, reviews the empirical research of factors in capital structure at home and abroad, which paves the way for the following study.
介绍了西方国家资本结构理论，回顾了国内外关于资本结构影响因素的实证研究成果，为下文的研究作铺垫。
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