摘要
权益成本是企业资本成本的重要组成部分,其高低将会受到哪些因素的影响,学术界又是如何对其进行有效度量的?基于对以上两个问题的考虑,本文对相关文献进行了系统性回顾,梳理出影响权益资本成本的主要因素,并从国外和国内两个角度对有关权益资本成本度量模型的研究与具体运用进行分析,以期对权益资本成本有一个更加深入的了解以及在模型选择上提供一些参考。
Equity cost is an important part of enterprise capital cost,which will be affected by what factors and how to be measured effectively in academia area?Based on the above two questions,this paper makes a systematic review of the relevant literatures,combs out the main factors affecting the cost of equity capital,besides,the paper analyses the researches and application of the measure model of equity capital cost from foreign and domestic view,in order to have a more in-depth understanding of equity capital costs and to provide some reference on the model selection.
作者
杨丹
YANG Dan(Anhui Sanlian University,Hefei 230601,China)
出处
《价值工程》
2019年第2期21-23,共3页
Value Engineering
关键词
权益成本
影响因素
权益成本测度模型
equity cost
influence factor
the measure model of equity capital cost
