摘要
常用的资本成本率计算公式既有其合理性 ,又存在一些缺陷。本文通过对常用资本成本率计算方法以及几种具有代表性的新观点的分析 ,探讨了资本成本率计算方法中的一些问题 ,并利用折现模型 ,提出资本成本率计算方法的改进思路。
The formulae in common use for the calculation of capital cost rate are logical but defective. By analyzing the commonly used methods and some representative new viewpoints, the authors discuss some problems in capital cost calculation and, using the discounting model, bring forward an improved method for capital cost calculation.
出处
《西南农业大学学报(社会科学版)》
2004年第4期29-30,44,共3页
Journal of Southwest Agricultural University:Social Science Edition
关键词
资本成本
折现
时间价值
rate of capital cost
discounting
time value