知识经济时代,关系资本、客户资本、声誉资本等隐性财务资本对财务价值贡献度越来越大。现有研究文献较少关注或忽视隐性财务资本价值创造研究的现实使得对隐性财务资本的研究基本上呈现空白现状。“资本结构之谜”的客观存在既是驱动隐性财务资本研究的直接理论依据,也为破解“资本结构之谜”提供了一个全新的分析视角。 In the era of knowledge economy, the implicit financial capital such as relational capital, customer capital and reputation capital contribute more and more to the financial value. The existing research literature has paid little attention to or neglected the value of implicit financial capital to create the reality of the research so that the study of implicit financial capital basically presents a blank status quo. “The Enigma of Capital Structure ” is not only a direct theoretical basis for the study of implicit financial capital, but also provides a brand new analytical perspective for solving the “mystery of capital structure.”