论资本成本与企业筹资决策

On Capital Cost and Enterprise's Decision-Making in Raising Capital

本文对各种主要的资本成本、加权平均的资本成本、资本的边际成本进行了分析研究,从而为企业择优筹资,提高资金经济效益及企业筹资决策水平提供了理论依据和方法体系。

This paper analyses various major costs of capital,weighted average costs of capital and marginal costs of capital,and thereupon provides a theoretical basis and method system for the optimaligation of the enterprise's raising capital and for the improve- ment of the economic gains from capital and of the enterprise's decision-making in raising capital.