试论综合资金成本率的计算方法

On Comprting Methods on Synthetic Fund Cost Rate

目前需要通过了解现行计算个别资金成本率方法的本质特征和计算综合资金成本率方法的局限性 ,才能探索综合资金成本率计算的内容、特点及其规律性 ,从而应用统计学原理研究综合资金成本率的科学计算方法 ,找出综合相对法和改进加权综合法等多种准确而且简便的新方法 ,来比较分析各种方法的异同点及其适用性和有效性。

By acquiring the essential characteristics of current methods to calculate spescific fund cost rate and the limitations of the current methods to calculate syntheic fund cost rate, the paper probes the content, characteristics and regularity in calculation synthetic fund cost rate. Then, the author uses statistical theory to srudy the scientific computing methods on synthetic fund cost rate, and proposes the synthesizing relative method, improved weighting synthetic method, and so on which are very precise and concise new methods. Finally, the author analyses some of similarities and differences, suitability and validity of various kinds of methods.