| 债券资本成本计算方法的改进 |
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| 引用本文： | 游达明,赖流滨. 债券资本成本计算方法的改进[J]. 当代经济管理, 2005, 27(4): 139-141 |
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| 作者姓名： | 游达明 赖流滨 |
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| 作者单位： | 中南大学,商学院,湖南,长沙,410083 |
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| 摘 要： | 资本成本是财务决策的重要指标。本文阐述了资本成本的内涵及其特点,分析了现行债券资本成本计算方法的局限性。用等值平均法对费用进行调整,推导出了在不同情况下计算债券资本成本的正确公式。
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| 关 键 词： | 债券资本成本 等值平均 所得税 利息费用 溢折价 |
| 文章编号： | 1673-0461(2005)04-0139-03 |
An Improvement of the Method to Caculate the Bond Capital Cost |
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| You Da-ming,Lai Liu-bin. An Improvement of the Method to Caculate the Bond Capital Cost[J]. Contemporary Economic Management, 2005, 27(4): 139-141 |
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| Authors: | You Da-ming Lai Liu-bin |
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| Abstract: | Capital cost is an important index of finance decision-making.The article provides the meaning and characteristics of bond capital cost.After analyzing the limitations of the current method to caculate bond capital cost,the authours work out the correct fomula for bond capital cost through regulating the cost under different conditions with the method of equal average. |
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| Keywords: | bond capital cost equal average income tax interest cost premium and discount. |
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