权益资本成本影响因素及度量研究述评  

The Review on the Influence Factors and Measurement of Equity Capital Cost

作　　者：杨丹 YANG Dan(Anhui Sanlian University,Hefei 230601,China)

机构地区：[1]安徽三联学院,合肥230601

出　　处：《价值工程》2019年第2期21-23,共3页Value Engineering

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.

关 键 词：权益成本 影响因素 权益成本测度模型 

分 类 号：F270[经济管理—企业管理]