米勒教授《负债和税收》一文与塔格特教授的《不完全市场下的税收和公司资本结构》都是关于资本结构的经典文章。对资本结构的研究是为了减少在企业各项决策过程中由于代理成本、非对称信息等因素带来的无效率,实现企业收入最大化的目标,了解资本结构理论的发展可为未来研究提供新的思路。 Professor Miller’s “Liability and Taxes” and Professor Tagart’s “Incomplete Market Taxes and Corporate Capital Structure” are classic articles on capital structure. The study of capital structure is to reduce inefficiencies brought about by factors such as agency costs and asymmetric information in the various decision-making processes of enterprises, and to realize the goal of maximizing corporate income. Understanding the development of capital structure theory can provide new research for future research. Ideas.