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资本成本于非营利组织运用之研究 被引量:1

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摘要 资本成本于营利组织已普遍运用且广泛被学术界讨论。资本成本受到企业重视主要是为了在不 同融资管道中寻找最有利企业的融资方式。藉由探讨确认非营利组织融资来源,进而决定各项融资来源之资 本成本,帮助非营利组织从事资本决策。
作者 端木正
出处 《云南财贸学院学报(社会科学版)》 2004年第5期53-54,共2页 Yunan Finance & Economics University Journal of Economics & Management
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参考文献4

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同被引文献31

  • 1Braswell, Ronald.,Karen Fortin and Jerome S.Osteryoung, Financial management for not-for-profit organizations, New York:Wiley,1984.
  • 2Sloan, F.A., J. Valvona, M. Hassan, M.A. Morrisey ,Cost of Capital to the Hospital Sector,Journal of Health Economics, 1988.
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  • 4Wadley, J. B.,Every Hospital Should Have an Investment Policy, Hospital Finance Management, 1979.
  • 5Lightle, M. A.,Managing Your Hospital's Investments, Trustee, December 1980.
  • 6Darby, R.,Endowments and Foundations: Schools Divided on International,Pensions and Investment Age, 1984.
  • 7Garland, Robert F., Growth Stock Investments: Over-priced for Nonprofits?,Nonprofit World, 1986.
  • 8阿尔文H赖斯.《非营利创新管理》,北京大学出版社.2007年版.
  • 9Hansmann, H.,The Role of Nonprofit Enterprise,Yale Law Journal,1980.
  • 10Parsons, L. M. ,Is accounting information from nonprofit organizations useful to donors? Areview of charitable giving and value-relevance, Journal of Accounting Literature,2003.

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