| 债务资本成本:一个基本的理论问题 |
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| 引用本文： | 伍刚. 债务资本成本:一个基本的理论问题[J]. 财会通讯, 2006, 0(1) |
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| 作者姓名： | 伍刚 |
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| 作者单位： | 西华大学经贸学院 四川成都610039 |
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| 摘 要： | 债务成本是资本成本的一个重要内容,在筹资、投资的资本结构决策中均得到了广泛的应用。但债务成本概念与计算在中外研究中均存在模糊、不合理之处。本文通过对中外研究的对比,结合货币时间价值计算的基本原理,提出了债务成本概念和债务成本计算的新思路,修正了现行的不合理的计算方法。并在此基础上提出了新的计算公式。
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| 关 键 词： | 债务成本 筹资费 还本付息方式 实际利率 |
Debt cost :A Basic Theory Problem |
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| Wu Gang. Debt cost :A Basic Theory Problem[J]. Communication of Finance and Accounting, 2006, 0(1) |
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| Authors: | Wu Gang |
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| Abstract: | Debt cost is an important content of capital cost and extensively applied in the capital construction decision-making of the financing, investment, but the concept and counting of debt cost is still some vague and unreasonable. This article contrasts the research of Chinese and foreign, joins together the basic principle that counting of time value of money, puts forward the new way of debt cost concept and counting, revises the current illogical counting method, and advances the new counting formula. |
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| Keywords: | Debt cost financing cost Mode of repays capital with interest Actual rate |
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