| 资本资产定价模型对会计的启示 |
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| 引用本文： | 庞靖麒,吕日红. 资本资产定价模型对会计的启示[J]. 价值工程, 2005, 24(8): 119-121 |
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| 作者姓名： | 庞靖麒 吕日红 |
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| 作者单位： | 山东经济学院,济南,250014;三北种业有限责任公司,隆化,068150 |
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| 摘 要： | 资本资产定价模型(CAPM)将有效市场的证券价格、风险和预期收益有机的联系在一起,提供了对投资项目收益的量化计算方法,但其严格的前提假设给该模型的实际应用带来了一定的困难。本文分析了CAPM的前提假设和模型推导,揭示了该模型对会计信息披露和资本市场监管方面的启示。
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| 关 键 词： | CAPM 假设 信息披露 市场监管 |
| 文章编号： | 1006-4300（2005）08-0019-03 |
The Enlightenment of the Accountant on Capital Assets Pricing Model |
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| Pang Jingqi,Lv Rihong. The Enlightenment of the Accountant on Capital Assets Pricing Model[J]. Value Engineering, 2005, 24(8): 119-121 |
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| Authors: | Pang Jingqi Lv Rihong |
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| Abstract: | Security price, risk and the prospective earnings are linked together by Capital assets pricing model (CAPM), which offers the quantization computing technology of incomes for the investment project, but there's certain difficulty because of the strict hypothesis. The article analyses the hypothesis of CAPM, and discloses the enlightenment of the accountant information revealment and market supervision on Capital assets price model |
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| Keywords: | CAPM hypothesis disclosure of information market supervision |
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