中文摘要：

MM定理与科斯定理虽然分属会计学资本结构划分理论和经济学产权结构划分理论，却有着相同的思想核心。将MM定理类比于科斯定理进行重新表述，得出了能涵盖MM定理和权衡理论的结果。科斯定理的模型化又得益于MM定理原有模型的启发。二者通过比较又形成结构与形式的借鉴与统一，体现了哲学恒定论的观点。MM定理与科斯定理通过起点于“理想状态”的结构比较分析后，有助于拓展思维，深化各自领域的研究。这是财务理论研究“理想状态”研究方法的尝试。

英文摘要：

Although the axioms of MM and the Kesi axiomses accordingly belong to the accounting capital structure to divide the line the similar to economics produce the power structure demarcation theories, have thought core of theories.Compare axioms of MM to carry on form＇s re- saying in the Kesi axioms, the result that getting can cover the axioms of MM and weigh the theories.The model of the Kesi axioms turn again the benefit inspires in the original model of the axioms of MM. Two pats to relatively become the structure and forms to draw lessons from and unify again, body now the standpoint of the philosophy invoviablenes hard conclusion.The axioms of MM and Kesi axiomses pats the point of departure in the structure of ＂ideal appearance＂ more analysis after, contribute to expanding the thinking, turn deeply each from realm of research.This is the trial that＂ ideal appearance＂ of the finance theories research studies the method.