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与地理大发现相伴随的公司理财思想对现代公司财务理论产生了极为重要的影响。这一时期企业组织形式主要是合股公司,而最有名的合股公司——东印度公司的理财实践充分印证了西方理财思想中的优序融资理论和企业理财目标的确定。
The thought of corporate finance, which is accompanied by the discovery of geography, has an extremely important influence on the modern corporate finance theory. During this period, the main form of business organization was a joint-stock company. The wealth management practices of the most famous joint-stock company, East India Company, fully confirmed the theory of optimal financing and the definition of corporate financial management goals in western financial management thinking.