我国资本成本约束性缺乏探源及完善构想  

The Capital Cost Restraint of our Country Lacks Scout Source and Perfect Conception

作　　者：涂罡[1] 

机构地区：[1]山东财政学院政治经济系,山东济南250014

出　　处：《现代财经（天津财经大学学报）》2004年第10期46-49,53,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：我国上市公司缺乏资本成本约束的深层次原因,就在于投资者缺乏资本成本的意识,从而导致了公司治理内部约束机制的失调。而要建立和完善我国的多层次资本市场,投资者树立资本成本意识是首要因素。The stock company of our country lacks the deep level reason of capital cost restraint, lies in investor to lack the consciousness of capital cost, has caused company to administer the imbalance of internal restraint mechanism. Establish and perfect the mutiple level capital market of our country, it is chief factor that investor sets up capital cost consciousness.

关 键 词：资本成本 约束性 公司治理 

分 类 号：F234.2[经济管理—会计学]