试论资本成本的计算方法

On Calculating Methods of Capital Cost

在充分分析影响资本成本的各种因素的基础上，利用统计分析方法，分别论述了不同筹资方式的个别资本成本和综合资本成本的计算方法。在计算个别资本成本时，考虑到同一筹资方式不同次筹资的金额、利率差异及其在同一时期内持续时间的不同而采用了加权算术平均法。

With the analysis results of the factors affecting capital cost and the statistical analysis method, the paper discusses calculating methods for the individual capital cost of different fund raising ways and comprehensive capital cost, particularly weighted average calculation method of the individual capital cost in view of different amounts and interest rates at different fund raising time in the same fund raising way, and differences in different lasting time during the same period.